The Equal Pay Act of 1963 (EPA), which amends the Fair Labor Standards Act of 1938, is a federal law that prohibits pay discrimination on the basis of sex. The Equal Employment Opportunity Commission (EEOC) is the federal agency charged with enforcing the EPA and other employment discrimination laws. The EPA requires that employers pay similarly situated employees in the same establishment the same wage, regardless of sex, if they perform jobs that require substantially equal skill, effort, and responsibility under similar working conditions. The law covers all types of payments made to employees, including salary, overtime pay, bonuses, stock options, life insurance, vacation and holiday pay, allowances, reimbursements, expenses, and benefits.