Which of the following is least likely to be included in remuneration?

Remuneration typically encompasses all forms of compensation provided to an employee for their work, which includes direct payments such as salary and indirect benefits like health insurance and perks such as a company car. While salary is a clear cut example of remuneration, and health insurance is a common benefit that a company might offer as part of a comprehensive compensation package, a company car is also often seen as a valuable benefit associated with an employee’s role.

On the other hand, office supplies are generally considered essential tools required to perform job duties rather than a component of employee compensation. Such supplies are viewed as necessary costs of doing business, which the employer provides to facilitate work, rather than a reward or benefit for the employee's services. Therefore, they do not fit into the traditional concept of remuneration, which is focused on salary and benefits that reflect the value of the employee to the organization.