Understanding Wages vs. Salary: How Do Labor Laws and Accounting Differ?

According to labor laws, there is no difference between wages and salary. But as per accounting treatment, the difference is as follows:

Payment is given to those employees who are involved in the direct manufacturing process (e.g., operator, foreman, supervision in the factory, helper, etc.) in the factory workshop, which is called wages. Payment is given to those employees who are not involved in the manufacturing process (e.g., accountant, cashier, office in-charge, HR department, etc.), which is called salary.

Can anybody tell me anything related to salary and what are the breakups and calculations related to it?

Wages are a basic amount plus a daily allowance. Salary is a gross amount. However, I am searching for the same details on Google. Once I find the information in detail, I will inform you.

Wages are the direct expenses which can be attributed directly to the manufacturing/trading/services provided, while working out the cost of the manufacturing/trading/services provided. Whereas salaries are the indirect expenses and included in the overheads, while working out the selling price of the manufacturing/trading/services provided. These differentiations have been made purely for the purpose of accounting, to show different expenses in the 'Manufacturing', 'Trading', and 'Profit and Loss' Accounts.