Minnesota Administrative Rules
Agency 151 - Labor and Industry Department
Chapter 5200 - WAGES AND LABOR
Part 5200.0140 - EXCLUSIONS FROM WAGES
Current through Register Vol. 48, No. 39, March 25, 2024
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
