Basic+Dearness allowance that is to say, all cash payment by whatever name called, paid to an employee on account of a rise in the cost of living. But many allowances like family allowance, house rent allowance, ad-hoc and tiffin allowance have been specifically held as not to be in nature of dearness allowance. The Bombay High Court has held that retention allowance paid to seasonal employees will be wage under the Act. Therefore Basic +DA+RA is wage for the bonus.