Why is overtime excluded from wage ceiling limit for coverage of an employee?

Why is overtime excluded from wage ceiling limit for coverage of an employee?

Overtime is not a regular and continuous payment but is only occasional. If overtime is considered for wage limit there will be a fluctuation in wage as it may go beyond the ceiling when there is overtime and drop below the ceiling when overtime is not there.  Thus it is excluded for wage ceiling limit for coverage of an employee.  However, it is included for payment of contribution to cover the risk during the period the employee was on overtime work and to enable him to draw cash benefit at an enhanced rate.