4 Attributes of Wages Paid to Employees

“Wage” paid to any employee has the following attributes:

[1] It is the remuneration or earnings, however designated, for work done or to be done or for services rendered or to be rendered;
[2] It is capable of being expressed in terms of money, whether fixed or ascertained on a time, task, piece or commission basis, or other method of calculating the same;
[3] It is payable by an employer to an employee under a written or unwritten contract of employment for work done or to be done or for services rendered or to be rendered; and
[4] It includes the fair and reasonable value, as determined by the DOLE Secretary, of board, lodging, or other facilities customarily furnished by the employer to the employee. “Fair and reasonable value” shall not include any profit to the employer or to any person affiliated with the employer.