Wages under the Industrial Disputes Act, 1947 (since subsumed in the Industrial Relations Code, 2020) included 1. contribution paid by employer to provident fund 2. travelling concession 3.…

Under Section 2(rr) of the former Industrial Disputes Act, 1947 (repealed on 21 November 2025 by the Industrial Relations Code, 2020), 'wages' included allowances, the value of amenities such as medical attendance, travelling concession, and commission on sales promotion, while excluding the employer's contribution to provident fund, so only 2, 3 and 4. (Under the uniform definition in Section 2(zq) of the Industrial Relations Code, 2020, the value of medical attendance and other amenities, the employer's provident fund contribution, travelling concession and commission are all listed exclusions from wages, subject to the 50% add-back proviso.)