The wage, under the Labour Standards Law, is broadly defined. The wage does not only include the payment called “wages”. Any payment from the employer to the employee is included in the wage in the law regardless of the payment name. Therefore salaries, expenses, and bonuses are part of the wage. Commuting to and from work expense payments are a part of the wage as well.

However, any voluntary payment such as retirement pay, wedding celebration pay, ex-gratia payment for illness, accident, and disaster are not part of the wage. Any employee benefits for health and welfare such as employer supplied meals, financial loans, or work expenses paid such as business trip expenses, business entertainment expenses, and expenses for the tools required for the work being done are also not part of the wage.