In calculating regular wages, in what situations must the accounting manager pay all nonexempt employees?

Voluntary early arrival time is generally not compensable unless the employer 'suffers or permits' the work - simply arriving early to avoid traffic without performing work duties does not trigger pay requirements.

Normal home-to-work commuting time is explicitly excluded from compensable hours under the Portal-to-Portal Act and FLSA and does not need to be paid.

Waiting from 8-9 a.m. when the shift does not start until 10 a.m. is 'waiting to be engaged' - the employee is not yet on the clock and is free to use that time as they choose, so it is not compensable.

When an employee's shift starts at 8 a.m. and they are present but waiting for materials or products to arrive before they can begin their tasks, this is classified as 'engaged to wait' under the FLSA. Because the shift has already commenced and the waiting is a functional part of the job, the employer must pay for this time. The employee is under the employer's control and cannot use the time freely for their own purposes.