Which of the following is included in supplemental wages?

• A. Bonuses
• B. Regular Wages
• C. Paid Vacation
• D. Employee Benefits

Answer: (A)

Supplemental wages are payments made in addition to an employee’s regular wages. They’re typically one‑off or irregular amounts that supplement normal earnings, and they’re identified separately for withholding purposes. Bonuses fit this idea exactly because they are extra payments on top of the regular pay, often tied to performance or company results.

Regular wages are the base compensation earned for a standard pay period, so they’re not considered supplemental. Paid vacation is compensation for time off and is generally treated as part of regular wages in the period the time is taken or paid out; it isn’t classified as a separate supplemental wage. Employee benefits aren’t wages at all; they’re non-wage perks or employer contributions (like health insurance or retirement plans).