[Code of Federal Regulations]
[Title 29, Volume 4]
[Revised as of July 1, 2008]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR1620.10]

[Page 312]
 
                             TITLE 29--LABOR
 
          CHAPTER XIV--EQUAL EMPLOYMENT OPPORTUNITY COMMISSION
 
PART 1620_THE EQUAL PAY ACT--Table of Contents
 
Sec. 1620.10  Meaning of ``wages.''

    Under the EPA, the term ``wages'' generally includes all payments 
made to [or on behalf of] an employee as remuneration for employment. 
The term includes all forms of compensation irrespective of the time of 
payment, whether paid periodically or deferred until a later date, and 
whether called wages, salary, profit sharing, expense account, monthly 
minimum, bonus, uniform cleaning allowance, hotel accommodations, use of 
company car, gasoline allowance, or some other name. Fringe benefits are 
deemed to be remuneration for employment. ``Wages'' as used in the EPA 
(the purpose of which is to assure men and women equal remuneration for 
equal work) will therefore include payments which may not be counted 
under section 3(m) of the FLSA toward the minimum wage (the purpose of 
which is to assure employees a minimum amount of remuneration 
unconditionally available in cash or in board, lodging or other 
facilities). Similarly, the provisions of section 7(e) of the FLSA under 
which some payments may be excluded in computing an employee's ``regular 
rate'' of pay for purposes of section 7 do not authorize the exclusion 
of any such remuneration from the ``wages'' of an employee in applying 
the EPA. Thus, vacation and holiday pay, and premium payments for work 
on Saturdays, Sundays, holidays, regular days of rest or other days or 
hours in excess or outside of the employee's regular days or hours of 
work are deemed remuneration for employment and therefore wage payments 
that must be considered in applying the EPA, even though not a part of 
the employee's ``regular rate.''