Fair Labor Standards Act (FLSA): Federal law that establishes standards for wage payments, overtime compensation, and record-keeping requirements that could affect bonus calculations and payments
Internal Revenue Code (IRC): Federal tax regulations governing how bonuses are taxed, reported, and withheld at the federal level
Employee Retirement Income Security Act (ERISA): Federal law that may apply if the bonus plan is considered part of an employee benefits package or retirement plan
Equal Pay Act: Federal law ensuring that bonus structures do not discriminate based on gender for equal work
Title VII of the Civil Rights Act: Federal law prohibiting discrimination in bonus plans based on race, color, religion, sex, or national origin
IRS Supplemental Wage Regulations: Specific IRS rules governing tax withholding rates and requirements for supplemental wages including bonuses
Social Security and Medicare Regulations: Federal requirements for FICA tax withholding on bonus payments
State Wage and Hour Laws: State-specific regulations governing wage payments, including timing and manner of bonus payments
State Labor Codes: Comprehensive state-level employment regulations that may affect bonus agreements and payments
Securities Laws: Federal and state regulations that may apply if bonuses include stock options or equity-based compensation
Department of Labor Regulations: Federal guidelines and requirements affecting wage payments and employment agreements
State Contract Laws: State-specific laws governing the formation, enforcement, and interpretation of employment contracts
Employment At-Will Doctrine: State-specific rules affecting how bonus agreements interact with employment termination rights
State Tax Regulations: State-specific tax treatment and withholding requirements for bonus payments
