Which benefit is NOT included in the regular rate for the calculation of overtime pay?

The benefit that is typically not included in the regular rate for the calculation of overtime pay is vacation pay. When calculating overtime, the regular rate of pay is derived from hourly wages, commissions, and other types of remuneration that are characteristic of a worker's base compensation. However, vacation pay does not qualify as part of the regular rate because it is considered a type of fringe benefit rather than direct compensation for work performed.

Supplemental disability payments, on-call pay, and retroactive pay are all types of compensation that can be factored into the regular rate. They represent additional payments made for work-related reasons or incentives that directly relate to the employee's working hours and earning potential. In contrast, vacation pay is a benefit designed to provide employees with paid time off, which does not directly relate to hours worked or the tasks performed, thus it is excluded from the calculation of the regular rate when determining overtime eligibility.