Legal5 min read·March 11, 2026

How to Calculate Overtime Pay: Federal Rules & State Differences

Learn how to calculate overtime pay for hourly and salaried employees. Step-by-step guide covering federal FLSA rules and key state differences.

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PAYHROLL Team

Payroll Experts

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How to Calculate Overtime Pay: Federal Rules & State Differences

Jake owns a small landscaping company in Ohio. Last month, his crew worked extra hours to finish a commercial project before winter hit. When paychecks went out, two employees called asking why their overtime looked wrong. Jake had multiplied their hours by 1.5 but forgot to account for their shift differentials. Cost him an extra $340 and a tense conversation with his accountant.

Overtime miscalculations happen more than you'd think — especially when you're running payroll between job sites.

Federal Overtime Rules: The FLSA Standard

The Fair Labor Standards Act sets the baseline: pay employees 1.5 times their regular rate for any hours beyond 40 in a workweek. Simple in theory.

Here's where it gets real. "Regular rate" isn't just base pay — it includes shift differentials, non-discretionary bonuses, and certain commissions. A workweek is any fixed seven consecutive days, not necessarily Sunday through Saturday.

40
hours per week before federal overtime kicks in
1.5×
regular rate for overtime hours

Quick example: Maria pays her warehouse assistant $15/hour. He worked 45 hours last week. The first 40 hours = $600. The extra 5 hours = 5 × $22.50 (that's $15 × 1.5) = $112.50. Total gross pay: $712.50.

Step-by-Step: Calculating Overtime Pay

Let's break this down the way you'd actually do it on a Tuesday afternoon when you're trying to close payroll.

1
Determine the regular hourly rate. If they're hourly, you're done. If they're salaried non-exempt, divide annual salary by 2,080 hours (52 weeks × 40 hours).
2
Count total hours worked that week. Include everything — time on job sites, mandatory training, even that 20-minute safety meeting.
3
Identify overtime hours. Anything over 40 in the workweek. Doesn't matter if they worked 10 hours Monday and 5 hours Tuesday — it's the weekly total that matters federally.
4
Multiply overtime hours by 1.5× the regular rate. If their base rate is $18/hour, overtime is $27/hour. Not $18 plus half — the full $27.
5
Add regular pay plus overtime pay. (40 hours × regular rate) + (overtime hours × overtime rate) = gross pay before taxes.

Real numbers: Your delivery driver makes $16/hour and worked 48 hours. Regular pay: 40 × $16 = $640. Overtime: 8 hours × $24 = $192. Total: $832 gross.

The formula: Overtime Pay = Overtime Hours × (Regular Rate × 1.5)

Calculating Overtime for Salaried Employees

Not all salaried employees are exempt from overtime. Honestly, this trips up a lot of small business owners who assume "salary" means "no overtime ever."

If your salaried employee is non-exempt, convert their salary to an hourly rate: Annual Salary ÷ 52 weeks ÷ 40 hours.

Example: You pay your office manager $52,000 annually. That's $52,000 ÷ 52 ÷ 40 = $25/hour. When they work 46 hours during your busy season, those 6 overtime hours get paid at $37.50/hour.

Key Takeaway: Not all salaried employees qualify for overtime — check FLSA exemption rules. Executive, administrative, and professional employees earning over $58,656/year (as of 2026) are typically exempt.

State-Specific Overtime Rules to Know

Federal law is the floor. Some states built a second story.

California hits you with daily overtime — anything over 8 hours in a single day triggers time-and-a-half, even if they work 32 hours total that week. Over 12 hours in one day? That's double-time. Alaska says overtime kicks in after 8 hours daily OR 40 weekly, whichever hits first.

Jurisdiction Overtime Trigger Rate
Federal (FLSA) Over 40 hours/week 1.5×
California Over 8 hours/day or 40/week; over 12 hours/day 1.5×; then 2×
Alaska Over 8 hours/day or 40/week 1.5×
Colorado Over 12 hours/day or 40/week 1.5×

Colorado waits until 12 hours in a day before daily overtime applies, but still follows the 40-hour weekly rule. Nevada requires overtime for the eighth hour if you work more than 40 hours that week OR if your regular rate is under 1.5× minimum wage.

Did You Know? Some states require overtime pay for work on the seventh consecutive day in a workweek, regardless of total hours. California does this — the first 8 hours on day seven are time-and-a-half, anything beyond is double-time.

Look, most micro-businesses won't deal with these daily rules unless you're in one of those states. But if you are? Factor them into scheduling before you're surprised by a paycheck that's 20% higher than expected.

The Bottom Line

Calculate overtime by multiplying hours over 40 by 1.5× the regular rate. For salaried non-exempt employees, convert salary to hourly first. Check your state rules — some trigger overtime daily, not just weekly. When in doubt, pay the higher amount. Underpaying overtime gets expensive fast when the Department of Labor comes asking questions.

Frequently Asked Questions

Do I get overtime if I work over 8 hours in one day?

Under federal law, no — overtime is based on 40 hours per week, not daily hours. But California, Alaska, and Colorado have daily overtime rules. Check your state's labor department website.

How do you calculate overtime for employees with multiple pay rates?

Calculate a weighted average of all rates worked that week. Add total earnings, divide by total hours, then multiply that blended rate by 1.5 for overtime hours. Gets messy — most payroll software handles this automatically.

Are bonuses included when calculating the overtime rate?

Non-discretionary bonuses (production bonuses, attendance bonuses) must be included in the regular rate. Discretionary bonuses (holiday gifts, spot awards) don't count. The distinction matters for compliance.

Getting overtime right isn't just about avoiding penalties. It's about keeping your crew happy and your labor costs predictable. Most micro-businesses find that tracking this manually leads to errors. At some point, payroll software stops being optional.

**Word count: 798 words**
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PAYHROLL Team

Payroll Experts

Every article is researched and reviewed by our editorial team with expertise in IRS compliance, household employment law, and small business payroll. We fact-check against IRS publications and update content when tax rules change.

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