What are supplemental wages?
Supplemental wages can be bonuses, commissions, overtime pay, sales awards, back pay – including retroactive wage increases, reimbursement for nondeductible moving expenses, etc. For additional information about supplemental wages, refer to the California Employer’s Guide (DE 44), or the Information Sheet: Personal Income Tax Withholding — Supplemental Wage Payments, Moving Expense Reimbursement — WARN Act Payments (DE 231PS), available on our Web site at www.edd.ca.gov.
