(a) General. The preceding sections have enumerated and discussed
the basic types of payments for which exclusion from the regular rate is
specifically provided under section 7(e)(2) because they are not made as
compensation for hours of work. Section 7(e) (2) also authorizes
exclusion from the regular rate of ``other similar payments to an
employee which are not made as compensation for his hours of
employment.'' Since a variety of miscellaneous payments are paid by an
employer to an employee under peculiar circumstances, it was not
considered feasible to attempt to list them. They must, however, be
``similar'' in character to the payments specifically described in
section 7(e)(2). It is clear that the clause was not intended to permit
the exclusion from the regular rate of payments such as bonuses or the
furnishing of facilities like board and lodging which, though not
directly attributable to any particular hours of work are, nevertheless,
clearly understood to be compensation for services.
(b) Examples of other excludable payments. A few examples may serve
to illustrate some of the types of payments intended to be excluded as
``other similar payments'':
(1) Sums paid to an employee for the rental of his truck or car.
(2) Loans or advances made by the employer to the employee.
(3) The cost to the employer of conveniences furnished to the
employee such as parking space, restrooms, lockers, on-the-job medical
care and recreational facilities.
