Industrial Relations Act, 1946

Computation of remuneration.

47.—(1) Subject to subsection (2) of this section, any reference in this Part to remuneration shall be construed as a reference to the amount obtained or to be obtained in cash by the worker from his employer clear of all deductions in respect of any matter whatsoever, except any deductions lawfully made under any enactment for the time being in force requiring or authorising deductions to be made from remuneration.

(2) Subject to any enactment for the time being in force, an employment regulation order may authorise specified benefits or advantages, provided for a worker by or on behalf of his employer, to be reckoned as payment of remuneration by the employer in lieu, of payment in cash and such order shall define the monetary value at which every such benefit and advantage is to be reckoned.