"Wages" are defined as compensation for labor or services performed by an employee whether calculated on a time, task, piece, job, day, commission, or other basis. Wages include the reasonable cost of furnishing employees with board, lodging, or other similar facilities. Wages also include sick pay, vacation pay, severance pay, commissions, bonuses, and "other amounts promised when the employer has a policy or a practice of making such payments" (NC Gen. Stat. Sec. 95-25.2).
Department of Labor (DOL) regulations state that "other amounts promised" include, but are not limited to, travel expenses, holiday pay, birthday pay, jury duty pay, shift premium pay, prizes, moving expenses, educational expenses, and telephone expenses.