“Gross rate of pay” means the total amount of money (including allowances) to which an employee is entitled under the employee’s contract of service, either for working for a period of time (that is, for an hour, a day, a week or a month, or for such other period, as may be stated or implied in the contract of service) or for each completed piece or task of work, but does not include any of the following: * additional payments by way of overtime payments; * additional payments by way of bonus payments or annual wage supplements; * any sum paid to the employee to reimburse the employee for special expenses incurred by the employee in the course of the employee’s employment; * productivity incentive payments; and * travelling, food or housing allowances.