Renumeration
Includes;
All pmts & amounts payable, cash or otherwise, whether or not for services rendered, including;
•Salary & Wages, leave pay, bonuses, gratuities, commissions, fees, overtime, pension etc.
•Annuities Par(a)
•Services Rendered Par(c)
•RoT Pmts
•ER Lump Sums Par(d&f)
•Lump Sums from funds Par(e)
•Taxable FBs
Excludes
•Fees to person for services he renders in course of trade carried on independently by him (eg. audit fees)
•Disability Pensions
•Amounts to EE to reimburse for employment expenditure
•Annuities under order of divorce