Rock the 2025 FPC Exam – Master Payroll Fundamentals with Confidence!

Supplemental wages refer to compensation paid to employees outside of their regular earnings, which typically means additional pay on top of the standard salary or hourly wages. Common forms of supplemental wages include bonuses, commissions, and severance pay, as these payments are not regular earnings and can be variable in amount.

Overtime pay, however, is not classified as supplemental wages. It is paid to employees for hours worked beyond their normal working hours, as defined by the Fair Labor Standards Act (FLSA). Because it is part of the regular compensation structure for many employees and is calculated based on the employee's standard hourly rate, it does not fit the definition of supplemental wages.

Therefore, the correct answer identifies overtime pay as something not included in the category of supplemental wages, while all the other choices provided—bonuses, commissions, and severance pay—are considered supplemental.