This Rule outlines the conditions for the tax deductibility of employee remuneration expenses. It defines salaries to include basic pay, allowances, and bonuses, distinguishing between locally paid and head-office-paid salaries, each requiring specific supporting documents. The Rule specifies conditions for allowing foreign social security contributions, capping them at 10% of basic salary for labourers in Kuwait. Furthermore, it details criteria for deducting rewards for outstanding works, which are contingent on profitability, contractual stipulation, and payment in Kuwait, not exceeding three months' salary.