Stefan Fiedler:

package/base/sysfiles/etc_profile.txt

@@ -20,15 +20,18 @@
 # 
 # --- ROCK-COPYRIGHT-NOTE-END ---
 
+# determine the effective user id
+EUID="$( id -u )"
+
 # set the PATH-variable
 export PATH=""
-for _bindir in $HOME/bin /usr/local/bin /usr/bin /bin /usr/X11/bin \
+for _bindir in $HOME${HOME:+/bin} /usr/local/bin /usr/bin /bin /usr/X11/bin \
 	 /usr/games /usr/local/games /opt/*/bin /opt/*/games
 do
 	if [ -d "$_bindir" ]; then
 		PATH="$PATH${PATH:+:}$_bindir"
 	fi
-	if [ -w / ]; then
+	if [ -w / -o "$EUID" == 0 ]; then
 		_sbindir=${_bindir/%\/bin/\/sbin}
 		if [ "$_bindir" != "$_sbindir" -a -d "$_sbindir" ]; then
 			PATH="$PATH${PATH:+:}$_sbindir"
@@ -94,5 +97,5 @@ for x in /etc/profile.d/* /etc/conf/profile ; do
 	[[ $x == *.csh ]] && continue
 	[ -f $x ] && . $x
 done
-unset x
 
+unset EUID x