Fair Labor Standards Act (FLSA): Federal law establishing standards for minimum wage, overtime pay, recordkeeping, and youth employment in both private and government sectors
Internal Revenue Code (IRC): Federal tax code governing the taxation of bonus compensation, including withholding requirements and reporting obligations
Employee Retirement Income Security Act (ERISA): Federal law governing employee benefits and their integration with bonus structures if part of retirement or benefit plans
Equal Pay Act: Federal law requiring equal pay for equal work, including bonus compensation, regardless of gender
Title VII of the Civil Rights Act: Federal law prohibiting discrimination in compensation, including bonus structures, based on race, color, religion, sex, or national origin
IRS Supplemental Wage Regulations: Specific IRS rules governing the taxation and withholding requirements for bonus payments as supplemental wages
State Wage and Hour Laws: State-specific regulations governing timing of wage payments, including bonus compensation and related requirements
State Tax Regulations: State-specific tax treatment and withholding requirements for bonus payments
Wage Transparency Laws: State and local laws requiring transparency in compensation structures, including bonus calculations and criteria
Industry-Specific Regulations: Sector-specific rules such as securities laws, financial industry regulations, or government contracting requirements that may affect bonus structures
