Law:

Section:

(a) West Pakistan Employees' Social Security Ordinance (X of 1965)-- ----S. 2(30)--- Wages"---Only actual remuneration as was paid or was payable in cash or in kind to a workman for rendering his services without considering any deduction for any purpose under a contract of service or apprenticeship expressed and/or. implied, would be taken to be "wages"---Except allowances provided under clause (30) of S. 2 of Ordinance no other payments whatsoever paid to workmen could be taken into consideration for purpose of calculating wages as defined under the Ordinance. (b) West Pakistan Employees' Social Security Ordinance (X of 1965)-- ----Ss. 2(30) & 20-"Wages"---Expenses incurred by employers in providing uniforms and transport to their workers not being payment made under initial contract of service, held, would not be taken into account to determine "wages" for purpose of making a demand for contribution to Social Security Institution under the Ordinance. Date of hearing: 12th September, 1990. JUDGMENT This appeal under section 64 of the Provincial Employees' Social Security Ordinance, 1965 is directed against the decision made on 17-12-1988 by the Presiding Officer of the First Labour Court at Karachi sitting as the Social Security Court. The appellants herein have been making contributions to the Social Security Institution in terms of the provisions made in the said Ordinance. The dispute in this appeal relates to the contribution required to be made by the appellants for the years 1982 and 1983. The appellants had made certain contributions on account of Social Security of their workers to the Institution on the basis of calculations made by them. The Korangi Directorate under the Sindh Employees Social Security Institution re-audited the accounts of the appellants and demanded payment of an additional amount for the said two years. On a representations made by the appellants to the Commissioner of the said Institution books of account kept by the appellants were ordered to be re-audited by a team of Auditors. As the result of re-audit the claim was subsequently reduced. The extra payment was demanded as the result of the re-auditing as it was held that…

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