Page 140 - Office Practice and Accounting 10

21100 Remuneration/ Amount paid to staff and executives is included in it. It
Facilities includes the payments in terms of cash or kind or both.
21110 Remuneration/ It includes the amount of salary, all types of allowances,
facilities contribution to employees provident fund, pension fund,
provided in insurance, etc.
cash
21111 Salary It includes the following expenses :
• Salary, employee provided fund, pension, annual
grade increase, insurance premium and incentive
reward offered to authorities and employee for their
services.
• Wages and remuneration paid to workers during a
project or to temporary workers.
• Amounts related to reserve house leave, sick leave,
exchange leave and festival expenses of employees.
21112 Local allowance It includes the amount of local allowance for working in
specified remote area.
2113 Dearness It includes the dearness allowance expenses payable to
allowance employees in accordance of decision of Government of
Nepal.
21114 Field allowance Amount of allowance paid to the government employees
at the time of visiting different place as per the decision
of government of Nepal.
21119 Other allowance All other allowances prescribed by government of Nepal
like meeting allowance, maternity allowance, overtime
allowance provided to the office assistant who are
employed at the time of Dashain and Tihar.
21120 Remuneration It includes :
& facilities • Remuneration & facilities provided in terms of kind.
provided in • Amount paid against the value of kind.
terms of kind
21121 Dress It includes dress allowance to employee and others
(like police, army, hospital staff. post man and other
government employee) for dress, boot, cap, shoes and
dress allowance for working mountainous region.
21122 Food It includes :
• Value of food items provided to police, army and
other government employees.

134 Office Practice and Accounting 10