Classic $20 × five 10h + $90 health contribution?

FLSA after-40 pay $1,100 + excluded $90 health contribution = $1,190. Ordinary /overtime/ is $1,100. Including the same $90 in the regular rate totals $1,199. Classic 778.224 with $80 is $1,180. Classic 778.213 with $100 is $1,200. Classic 778.211 with $250 is $1,350. Classic 778.225 with $150 is $1,250. Classic 778.222 with $75 is $1,175. Classic 778.212 with $1,600 is $2,700.

Does cash-in-lieu of benefits stay excluded?

No. Cash paid to the employee in lieu of benefits is compensation for work and is included in the regular rate (778.215(a)(5) / Flores). Classic same punches with cash-in-lieu → $1,199 (IN RR).

How is 778.215 different from 778.213 profit-sharing?

778.213 covers § 7(e)(3)(b) profit-sharing / thrift / savings payments under Parts 549 & 547 (classic $100 → $1,200). 778.215 covers § 7(e)(4) irrevocable contributions to a trustee for health/retirement/life/accident plans (classic $90 → $1,190). Different statute clause, different classic dollars.

Do retirement and life-insurance contributions count?

Yes. § 7(e)(4) and 778.215 expressly cover old-age, retirement, life, accident, and health insurance or similar benefits when contributions are irrevocable to a trustee or third person under a bona fide plan.

FLSA 778.215 Benefit-Plan Contributions — Excluded from Regular Rate

Q: How do FLSA 778.215 benefit-plan contributions work?

29 U.S.C. § 207(e)(4) and 29 CFR 778.215 exclude irrevocable employer contributions to a trustee or third person under a bona fide plan for old-age, retirement, life, accident, or health insurance or similar benefits. Ordinary after-40 half-time still applies to hours worked. The contribution may not be credited toward statutory overtime.

How 778.215 pays

Exclusion of the contribution, not of the hours. Sections 778.214–778.215 implement § 7(e)(4): contributions irrevocably made by an employer to a trustee or third person pursuant to a bona fide plan for old-age, retirement, life, accident, or health insurance or similar benefits stay out of the regular rate and cannot be credited toward statutory overtime. Hours worked still earn ordinary extra half-time after 40 at the typed rate. Total = FLSA after-40 base + contribution.

778.215 conditions. The plan must be specific and communicated; its primary purpose must be systematic payment of the listed benefits; benefits or contribution formulas must be definite; and contributions must be irrevocable to a trustee or third person (with limited exceptions for certain IRS-qualified plans).

Cash-in-lieu / not irrevocable / not bona fide fail. Cash paid to the employee instead of benefits, contributions kept by the employer, or plans that are not bona fide § 7(e)(4) plans put the dollar into the regular rate (778.209 recomputation).

Not 778.213 / 778.211 / 778.224. Profit-sharing under 778.213 is § 7(e)(3)(b) Parts 549/547 (classic $100 → $1,200). Discretionary bonuses under 778.211 are § 7(e)(3)(a) (classic $250 → $1,350). Other-similar payments under 778.224 are the residual § 7(e)(2) path (classic $80 → $1,180). Benefit-plan contributions are the § 7(e)(4) path.

Classic · $20 · five 10h · $90 health → $1,190 (vs /overtime/ $1,100 · include-in-RR $1,199 · 778.224 $80 $1,180 · 778.213 $100 $1,200 · 778.211 $250 $1,350 · 778.225 $150 $1,250 · 778.222 $75 $1,175 · 778.212 $1,600 $2,700).
Cash-in-lieu / not irrevocable / not bona fide / contrast · same punches · $90 → $1,199 (IN RR).
Retirement / life / accident / disability · $90 → $1,190.
Five 8h + $90 (no OT) → $890.
$0 contribution → $1,100 (ordinary after-40).

Sources

29 CFR § 778.215 — Conditions for exclusion of benefit-plan contributions (Cornell LII, HTTP 200)
29 CFR § 778.215 — eCFR (HTTP 200)
29 CFR § 778.214 — Benefit plans overview (HTTP 200)
29 U.S.C. § 207(e)(4) — benefit-plan contributions statutory text (HTTP 200)
29 CFR § 778.200 — Inclusion / exclusion / crediting framework (HTTP 200)
WHD Fact Sheet #56A — Regular rate under the FLSA (HTTP 200)
/flsa-778-213-profit-sharing/ — 778.213 Part 549/547 cousin
/flsa-778-224-other-similar/ — 778.224 other-similar cousin
/flsa-778-211-discretionary-bonus/ — 778.211 discretionary cousin
/overtime/ — ordinary after-40 baseline

FAQ

Classic five 10h + $90 health?

$1,100 FLSA after-40 + $90 excluded contribution → $1,190 vs /overtime/ $1,100 vs include-in-RR $1,199 vs 778.224 $80 $1,180 vs 778.213 $100 $1,200 vs 778.211 $250 $1,350 vs 778.225 $150 $1,250 vs 778.222 $75 $1,175 vs 778.212 $1,600 $2,700.

Cash-in-lieu of benefits?

Include in RR. Classic → $1,199.

Same as /flsa-778-213-profit-sharing/?

No. 778.213 is § 7(e)(3)(b) Parts 549/547 profit-sharing/thrift. 778.215 is § 7(e)(4) irrevocable benefit-plan contributions. Classic dollars differ ($1,200 vs $1,190).

Retirement or life insurance?

Yes — § 7(e)(4) lists old-age, retirement, and life. Classic same punches → $1,190.

Can the contribution be credited toward OT?

No. Like other § 7(e)(4) exclusions, benefit-plan contributions are not creditable toward statutory overtime.