Gross rate of pay is defined as the total amount of money including allowances, payable for one month's work. However, it excludes:
- Additional payments (overtime, bonus, AWS).
- Reimbursement of special expenses incurred during the course of employment.
- Productivity incentive payments.
- Travel, food and housing allowances.
Therefore, if the allowance is specifically designed to increase productivity or reward employees for their contributions, it could be excluded from the gross rate of pay.