Academy Catalog|CTE-PAYROLL · Payroll Operations Specialist Walkthrough: FLSA Regular Rate, Pre-Tax Bases & Form 941
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Payroll Operations Specialist Walkthrough: FLSA Regular Rate, Pre-Tax Bases & Form 941

Calculate FLSA non-discretionary bonus overtime, §125 vs. 401(k) FICA/FIT taxable wage bases, and quarterly IRS Form 941 deposit schedules.

Multi-Cell Tie-Out Workpaper~30 min · Payroll Run #PR-201: Non-Exempt Technician Weekly Paycheck

Module 1: FLSA Regular Rate of Pay & Non-Discretionary Bonus Overtime

Technician Jordan Lee (non-exempt) worked 45 hours in one workweek at $30/hr and earned a promised $90 weekly zero-defect production bonus. Compute Jordan's FLSA Regular Rate, overtime half-time premium, and total gross pay.

Payroll Register Input · Unedited Primary Source PacketInspect figures carefully for Stage 2 Workpaper

Exhibit 1A: Approved Timecard & Compensation Plan

Hours Worked in Single Workweek45 hours (5 overtime hours over 40)
Base Hourly Rate & Weekly Bonus$30.00/hr base + $90.00 formulaic zero-defect production bonus

Governing Statutory Authorities & Practitioner Rules

29 CFR §778.110 & §778.209 — Non-Discretionary Bonuses in the FLSA Regular Rate

FLSA 29 U.S.C. §207(e) · 29 CFR §778.209

Production, attendance, and safety bonuses promised to employees must be added to straight-time earnings and divided by TOTAL hours worked to determine the true FLSA Regular Rate; overtime hours then receive an additional 0.5× of that Regular Rate.

Fieldwork Tip: Simply paying 1.5 × $30.00 ($45/hr) while ignoring the $90 production bonus underpays overtime and triggers DOL back-wage + liquidated damages!