The Fair Labor Standards Act (FLSA) does not address medical reimbursement accounts, educational assistance, and nonproduction cash bonuses. These benefits are generally a matter of agreement between an employer and an employee (or the employee's representative).
The FLSA, with some exceptions, requires bonus payments to be included as part of an employee's regular rate of pay in computing overtime.
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Employee Benefits in Medium and Large Private Establishments (PDF)
This Bureau of Labor Statistics report shows participation in selected employee benefit programs, full-time employees, medium and large private establishments.