Minnesota Administrative Rules

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.

Statutory Authority:

MS s 177.28

Published Electronically:

June 11, 2008