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Free Payroll Audit • FLSA Overtime Math

Regular Rate of Pay Audit Checklist

Find the bonuses, differentials, and incentives your overtime math is ignoring — before a wage claim finds them for you.

Most overtime violations aren't about unpaid hours — they're about the rate. The FLSA requires time-and-a-half of the regular rate: total workweek compensation including nondiscretionary bonuses, commissions, and differentials, divided by total hours. Pay 1.5x the base wage while a monthly production bonus rides along untouched, and every overtime week is underpaid — for every affected employee, going back years.

This checklist audits the whole chain: a payment inventory, the include/exclude rules, a four-question stress test for the word 'discretionary' (the most abused label in payroll), the recalculation mechanics for period bonuses, and a sample calculation worksheet that verifies what the payroll system actually does rather than what the vendor says it does.

Who should use this payroll audit checklist

  • Employers paying attendance, safety, production, or retention bonuses to hourly staff
  • Payroll administrators configuring OT true-ups
  • Companies with shift differentials and night/weekend overtime
  • Anyone preparing overtime premium data for W-2 reporting

What it helps prevent

  • Systematic overtime underpayment across every OT week — multiplied by two or three years of look-back
  • Bonus programs that quietly create FLSA liability with every payout
  • 'Discretionary' bonus labels that don't survive scrutiny
  • Collective actions built from one employee's paystub math
  • Regular-rate errors surfacing on federal tax documents

What’s inside

  • Part 1 — Payment Inventory
  • Part 2 — Must Be Included
  • Part 3 — May Be Excluded (narrowly)
  • Part 4 — The 'Discretionary' Stress Test
  • Part 5 — Recalculation Mechanics
  • Part 6 — Sample Calculation Worksheet

Before you process payroll, terminate, classify, deduct, or respond to a claim, get the decision reviewed.

Faulkner HR Solutions helps Texas employers, nonprofits, municipalities, and growing businesses fix the people systems behind recurring workplace problems. If this resource raised a risk flag, do not guess your way through the next step.

Frequently asked questions

What makes a bonus 'nondiscretionary'?
Any advance promise, formula, or expectation: attendance bonuses, production targets, safety incentives, announced retention bonuses. A bonus is only discretionary if both the fact and the amount stay in the employer's sole discretion until near payment time — a handbook label doesn't change the analysis.
How do quarterly or annual bonuses affect past overtime?
They must be allocated back across the workweeks they cover, with the overtime premium recalculated and trued up retroactively. Skipping that true-up is among the most common — and most expensive — FLSA errors, because it compounds across every OT week the bonus covers.
Is there a way to structure bonuses that avoids the true-up?
Yes: a bonus set as a fixed percentage of total earnings (including overtime earnings) automatically increases OT pay proportionally, satisfying the requirement without retroactive recalculation. The checklist flags it as the clean design for period bonuses.
Our payroll vendor says they handle this. Are we covered?
Verify with a sample calculation. Most systems can do regular-rate true-ups but only when pay codes are configured to feed the calculation — and default configurations often aren't. Part 5 walks a real employee-week through the math to see what the system actually paid.
Disclaimer. This resource is provided for general employer education and planning purposes. It is not legal advice and does not create an attorney-client relationship. Employment laws, agency guidance, and local requirements may change. Employers should review the facts of each situation before acting and consult appropriate HR or legal counsel when needed.