Kuwait Court of Cassation principle number 4286

Wages are assets entering the worker’s patrimony—of whatever kind—in return for performing the work constituting the subject matter of the contract. - What the employer provides to the worker for work purposes, such as a car, telephone or work clothing, is not considered wages. The reason therefor: these fall within the category of work tools. Its implication. They are not considered a benefit to him, and their value is not added to his wage when calculating his employment entitlements. Example concerning a car and mobile telephone for use in following up work and not in his personal affairs. - 834 - Labour