Minn. R. agency 151, ch. 5200, pt. 5200.0140 - EXCLUSIONS FROM WAGES

Payments which are not considered part of the employee's remuneration, for the purposes of calculating regular rate of pay, include:

A. reimbursement for expenses incurred on the employer's behalf;

B. premium payments for overtime work or work on Saturdays, Sundays, holidays, or scheduled days off, if the premium rate is at least 1-1/2 times the normal rate;

C. bonuses given at the employer's discretion, as to both time and amount of payment;

D. cash or other valuables in the nature of gifts on special occasions;

E. payments for occasional periods when no work is performed including but not limited to vacation, holiday, or illness;

F. payments made pursuant to a bona fide profit-sharing plan or trust or bona fide thrift or savings plan, if amounts are determined without regard to production or efficiency; and

G. contributions irrevocably made by an employer to a trustee or third person pursuant to a bona fide plan for providing old-age, retirement, life, accident, or health insurance or similar benefits for employees.

Notes

Minn. R. agency 151, ch. 5200, pt. 5200.0140

Statutory Authority: MS s 177.28