Allowances in kind and benefits are also granted in case of maternity.

This amount is taken as reference for antenatal benefits, nursing mothers' allowances (in kind) and allowances for birth and burial (in cash). The allowance is payable by the employer.

In cases in which the partial payment of wages in the form of allowances in kind is authorized by national laws or regulations, collective agreements, or arbitration awards, transnational corporations and other business enterprises shall ensure that such allowances are appropriate for the personal use and benefit of workers and their families and that the value attributed to such allowances is fair and reasonable.

Contributions include family allowances and contributions in kind, such as free school textbooks, public transportation and so on. Moreover, tax incentives are provided.

Policies to promote children's income security generally take the form of allowances in cash or kind, tax credits, or the free or subsidized provision of basic goods and services.

Family benefits for employees and permanent staff members of parapublic and private concerns are paid out of the National Social Security Fund (CNSS). These benefits include prenatal allowances, the worker's home allowance, family allowances, and in-kind assistance for mothers and infants.161

According to the report, women are not allowed to work in certain kinds of jobs for “health and safety reasons” and during certain hours at night (pp. 68-69).

In many developing countries, particularly those in which HIV/AIDS is highly prevalent, the lack of medical staff, combined with failing health systems and inadequate resource allocations, has meant that home-based caregivers subsidize many aspects of care provision, delivering services that the overburdened public hospitals and clinics cannot provide.20 In many parts of the world, home-based care is provided by family members and neighbours and, increasingly, also through volunteers who are unpaid or who receive an allowance or in kind compensation.

32-42) of the Labour Code promulgated in Act No. 137 of 1981 is devoted to wages and the wage-related rights of workers. Article 1 of the Code defines “wage” as all the worker's cash emoluments plus allowances and benefits in kind. The Ministry of Manpower and Migration monitors the implementation of the provisions of the Code in this and other respects through its inspectors in all parts of the Republic who carry out inspections to ensure compliance with the articles of the Code in accordance with a fixed schedule or in response to a complaint.

The Act also introduced the concept of indirect discrimination. The Committee welcomed the Government's indication that following the adoption of this Act, the Labour Code expressly spelled out the principle of equal pay for work of equal value and establishes that "labour wage shall mean every form of direct and indirect allowance in cash or in kind given to the employee on the basis of his employment relation". The Committee invited the Government to provide information on the practical implementation and enforcement of these new provisions, including information on judicial cases and labour inspection processes.