TN 10 (07-90)
GN 02250.067 Lack of Knowledge That Special Types of Payments (Bonus, Vacation Pay, Traveling Expenses, etc.) Are Included for Deduction Purposes —Waiver
A person is without fault if he/she believed in good faith that a bonus, vacation pay, traveling expenses or similar payment was not included as wages for deduction purposes. It is immaterial whether the person anticipated this payment or it was unexpected.
If a person's regular and ordinary earnings (exclusive of the special payment) exceed the annual limit, without fault may still be found.
Verify the type of special payment and the amount of such payment with the employer.
See GN 02250.060, for overpayments created because the person was not aware that in-kind wages are part of gross salary.