WAGE means direct investment as labour / workmen's payment incurred for making a product or services. Salary is indirect expenses such as payment to HR, Accounts personnel who are engaged to render support services.
For example, an unit making 1000 units of auto parts, employed 100 workers and 25 staff employees ensuring support services.Payment to 100 workers is total Rs. 1,00,00,000/ and 25 staff gets Rs.2,50,000/
Wage amount is Rs. 1,00,00,000/ and salary is Rs. 2,50,000/ .