All contributions must be annualized, no exceptions.  A contribution can be made to a bona fide benefit plan on behalf of the employee. If this option is chosen and the contributions are not made on an hourly basis for all hours worked, both public and private, then the hourly cash credit the employer receives for supplement contributions must be determined (i.e. annualization). Once that credit is determined, if there is any deficiency between the required supplement amount and the hourly credit amount, it must be made up weekly along with employee’s wages.