All employers doing business in Washington are required to comply with the Equal Pay and Opportunities Act, including private and public employers. Most employees in Washington who work more than 40 hours per week are required to receive overtime pay.Learn more about overtime pay requirements. This fact sheet provides general information regarding bonuses and the regular rate of pay under the FLSA for non-exempt employees. Employers may use nondiscretionary bonuses and incentive payments (including commissions) to satisfy up to 10 percent of the standard salary level. A recruitment incentive payment (sometimes called a signing bonus) provides an additional lump sum payment to support the recruitment of specific positions. Schools or departments must complete a bonus authorization form, which must include a compelling reason for the bonus payment. Nonprofits report bonuses (including signing bonuses), and any compensation based on incentives, on Form 990, Schedule J, Part II, Column B 2 (ii). Learn how to run a bonus payroll and accurately calculate bonus pay and taxes with our comprehensive small business guide. Districts may request manual adjustments from OSPI.