The contribution payable by an employer under the Employees' State Insurance Act, 1948 is computed with reference to the wages of the employee, and in these appeals the only question is whether the bonus paid by the respondent to its employees at the Digha Ghat and the Mokamah branch factories under the settlements mentioned earlier can be regarded as wages as defined by sub-s. (22) of s. 2 of the Act. Sub-s.