DEFINITION: Remuneration means money or substitutes for money.
REMUNERATION INCLUDES
  1. Commissions
  2. Bonuses
  3. Extra pay for overtime work
  4. Pay for holidays, vacations or period of sickness or accrued sick time
  5. Payment by an employer of amounts otherwise required by law to be paid by employees to statutory insurance or pension plans such as the Federal Social Security Act
  6. Payment to employees on any basis other than time worked, such as piece work, profit sharing or incentive plans
  7. Payment or allowance for hand tools or power tools used by hand provided by employees and used in their work or operations for the insured
  8. The rental value of an apartment or house, received by employees as part of their pay, to the extent shown in the insured's records
  9. The value of meals received by employees as part of their pay to the extent shown in the insured's records
  10. The value of store certificates, merchandise or credits or any other substitute for money received by employees as part of their pay.
  11. Musicians and entertainers who are not independent contractors shall be included in computation of premiums of hotels or restaurants (maximum of $250 per week for each musician or entertainer)
  12. Adjustments necessary to bring employees to minimum wage shall be included.
EXCLUSIONS:
  1. Payments by an employer to group insurance or group pension plans for employees, other than payments covered by "Inclusions" Paragraph E.
  2. Payments made by the employer to a Group Insurance, Pension Plan or to an employee directly in lieu of the foregoing because of the Provisions of the Pennsylvania Prevailing Wage Act, 43:1-17 Section 276A of Title 40 of the U.S. Code (Davis-Bacon Act) and amendments thereto.
  3. The value of special rewards for individual invention or discovery
  4. Dismissal or severance payments except for time worked or accrued vacation
  5. Tips and other gratuities received by employees.