(a) As used in this chapter the term “wages” means—
(1) wages, salaries, commissions, or other remuneration for services performed by an employee for his employer including any such remuneration measured partly or wholly by percentages or share of profits, or by other sums based upon work done or results produced, whether or not the employee is given a drawing account; and
(2) any drawing account made available to an employee by his employer.
The term “wages” does not include any amount paid or payable to an employee who is not a resident of the Virgin Islands as remuneration for services performed within the Virgin Islands, if the period for which the employee is engaged by the employer to perform such services within the Virgin Islands is less than fifteen (15) consecutive days' duration; and any such amount shall be subject to attachment or execution without regard to this chapter.(b) As used in this chapter, the terms “employer” and “employer-garnishee” shall include the Government of the Virgin Islands and all departments and other instrumentalities thereof.