Section 7(e) of the Act requires the inclusion in the regular rate
of all remuneration for employment except seven specified types of
payments. Among these excludable payments are discretionary bonuses,
gifts and payments in the nature of gifts on special occasions,
contributions by the employer to certain welfare plans and payments made
by the employer pursuant to certain profit-sharing, thrift and savings
plans. These are discussed in Secs. 778.211 through 778.214. Bonuses
which do not qualify for exclusion from
the regular rate as one of these types must be totaled in with other
earnings to determine the regular rate on which overtime pay must be
based. Bonus payments are payments made in addition to the regular
earnings of an employee. For a discussion on the bonus form as an
evasive bookkeeping device, see Secs. 778.502 and 778.503.