[Code of Federal Regulations]
[Title 29, Volume 4]
[Revised as of July 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 29CFR1620.10]

[Page 308-309]
 
                             TITLE 29--LABOR
 
                               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

[[Page 309]]

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.''