Employers who issue bonuses to employees as a form of profit sharing may face complex overtime liabilities because of current federal law. According to the Fair Labor Standards Act, bonuses must be included in hourly employees' regular pay. To figure an employee's bonuses, an employer must divide the employee's earnings by the number of hours worked during a pay period. This amount must be added to the employee's hourly wage. The adjusted hourly rate must then be used to calculate time­and­a­half overtime pay. This may be costly for some companies. For example, a small manufacturing company gave its employees over three hundred seven thousand dollars in bonuses based on employees' attendance, amount of overtime worked, productivity and efficiency. The company was audited by the Department of Labor and advised that the bonuses didn't meet the requirements of the Fair Labor Standards Act. The business was forced to re­calculate the bonuses, costing an additional twelve thousand dollars. But changes may be on the horizon. Legislation has been proposed to enhance an employer's ability to offer bonuses or rewards based on an employee's performance or production in the workplace without the fear of breaking federal labor regulations.