Under the definition of "wages" in the Code on Wages, 2019, where the specified exclusions (such as house rent allowance, overtime allowance, commission, or conveyance allowance) exceed fifty per cent of the total remuneration payable to an employee, what is the legal consequence?

The definition of "wages" lists specific exclusions - house rent allowance, overtime allowance, conveyance allowance, commission, and non-statutory bonus. A crucial proviso stipulates that if the aggregate of these excluded components exceeds fifty per cent of the employee's total remuneration, the amount exceeding this fifty per cent threshold is deemed to be "wages" for computational purposes under the Code. This anti-avoidance mechanism prevents employers from structuring compensation predominantly through allowances to artificially deflate the "wages" figure, which forms the base for calculating statutory dues such as provident fund contributions, gratuity, and overtime payments.