means the remuneration as defined in paragraph 1 of the Fourth Schedule to the Income Tax Act, 1962 (Act No. 58 of 1962), but does not include any amount paid or payable to an employee—
| (a) | by way of any pension, superannuation, allowance or retiring allowance; and |
| (b) | which constitutes an amount contemplated in paragraphs (a), (cA), (d), (e) or (eA) of the definition of ‘gross income’ in section 1 of the Income Tax Act, 1962; |
[Definition substituted by section 1(g) of the Compensation for Occupational Injuries and Diseases Amendment Act 10 of 2022, Notice No. 3294, GG48431 dated 17 April 2023]