The earnings of an employee shall be the remuneration that he receives from his employer or that accrues to him and includes-
a) the value of any food or quarters or both supplied by the employer;
b) any overtime payment or other special remuneration in cash or in kind of a regular nature or for work ordinarily performed;
c) any other remuneration in cash or in kind to an employee by virtue of his contract of service, including commission, cost of living allowance, and incentive or other bonuses,
but does not include-
i) payment for intermittent overtime;
ii) payment for non-recurrent occasional services;
iii) amounts paid by an employer to an employee to cover any special expenses;
iv) ex gratia payments whether by the employer or any other person;
v) travelling and subsistence allowances.