Definition
Examples of these are commutable representation and transportation
allowances. For purposes of this survey, guaranteed and regularly given house
rent/allowances in cash should be excluded in this item.
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.