Definition
Commissions pertain to those received by employees of the establishment and not those of persons receiving commissions only and who are outside employer control
(not employees of the establishment).
Direct Wages and Salaries: cash payments by employer to employees before any deductions is made in respect of taxes, contributions of employees to social security and pension schemes, life insurance premiums, union dues and other obligations of employees; these exclude payments/overhead costs which are reimbursements to employees for travel, entertainment, meals and other expenses incurred in conducting the business of the employer.