United States
🇺🇸 United States·2026 Tax Rules

US Overtime & FLSA Pay Calculator (2026)

Under the federal Fair Labor Standards Act (FLSA), covered non-exempt employees must receive overtime compensation at a rate not less than one and one-half times their statutory regular rate of pay for all hours worked over 40 in a workweek. Several states—including California, Colorado, Alaska, and Nevada—enforce stricter daily overtime thresholds and double-time requirements. This calculator accurately computes gross overtime wages across all 50 states, factoring in non-discretionary bonuses, dual pay rates, and estimated payroll tax withholdings.

US Overtime Parameters (2026)

FLSA 29 U.S.C. § 207 · 1.5× Regular Rate · State Daily Standards & Bonuses

1.5× regular rate for hours worked over 40 in a workweek (29 U.S.C. § 207).

$/ hr

1.5× OT rate: $48.00/hr

hours

Hours over 40 qualify for 1.5× FLSA statutory overtime rate

Weekly Gross Pay
$1,664.00
Effective Blended Rate$34.67 / hr (48.0 hrs total)

Calculation Breakdown

Regular Straight-Time (40.0 hrs @ $32.00/hr)

Base pay up to statutory standard (40 hrs/wk)

$1,280.00
Overtime 1.5× (8.0 hrs @ $48.00/hr)

FLSA / State statutory overtime premium

$384.00
Total Gross Earnings (weekly)
$1,664.00
FICA Payroll Tax Withholding (7.65%)

Social Security (6.2%) + Medicare (1.45%)

-$127.30
Estimated Federal & State Income Tax (~12%)

Estimated payroll withholding based on standard single bracket

-$199.68
Estimated Net Take-Home Pay

Estimated deposit in your bank account

$1,337.02

•Calculated under Standard FLSA (Most States: TX, FL, NY, IL, PA, WA, etc.). FLSA § 7(a)(1) mandates overtime pay at not less than 1.5× the employee's regular rate of pay for hours worked over 40 in a workweek.

FLSA 2026 Statutory Compliance Guarantee

Under federal law, 29 U.S.C. § 207(a)(1), non-exempt covered employees must receive overtime pay for all hours worked over 40 in a workweek at a rate not less than one and one-half times their regular rate of pay. Compensatory time off ("comp time") in lieu of overtime cash wages is strictly unlawful in the private sector under the Fair Labor Standards Act.

How this calculator works

How it works

  • 01Workweek Determination: FLSA rules require overtime to be calculated over a fixed, recurring 7-consecutive-day period (168 hours). Averaging hours over two or more weeks is strictly prohibited.
  • 02Statutory Regular Rate of Pay (RROP): Overtime is not calculated simply on base contract wage; all non-discretionary bonuses, shift differentials, and commissions must be included (29 CFR § 778.208).
  • 03FLSA 40-Hour Weekly Rule: Straight time applies to the first 40 hours worked in the workweek; all hours in excess of 40 are compensated at 1.5× the regular rate.
  • 04State Daily Overtime Standards: In California, hours 8–12 in a single day are paid at 1.5×, hours over 12 at 2.0×, and 7th day premiums apply. In Colorado, hours over 12/day are paid at 1.5×.
  • 05Dual Rate Weighted Average: For employees performing two or more distinct jobs at different pay rates, the regular rate is determined by dividing total straight-time earnings by total hours worked (29 CFR § 778.115).
  • 06Statutory Payroll Deductions: Estimated FICA taxes (6.2% Social Security + 1.45% Medicare) and standard progressive income tax withholdings are projected.

Tax rules that apply

  • •Compensatory time off ('comp time') in lieu of cash overtime wages is illegal for private-sector employers under the FLSA, even if mutually agreed upon by employee and employer.
  • •Salaried non-exempt employees: Earning a fixed salary does not exempt an employee from overtime unless they satisfy both the statutory salary basis test ($844/week / $43,888/year) and strict job duties tests.
  • •Non-discretionary bonuses must be allocated back across the workweeks in which they were earned to recalculate and pay higher retroactive overtime rates.
  • •Unauthorized overtime: An employer must pay overtime for all hours 'suffered or permitted to work,' even if overtime was not authorized in advance (29 CFR § 785.11).

Current Tax Rates

Tax / DeductionRateNotes
FLSA Weekly Overtime Rate1.50×Hours worked over 40 in any 7-day workweek
California Daily Overtime1.50×Hours worked between 8 and 12 in a single workday
California Double-Time2.00×Hours worked beyond 12 in a workday or >8h on 7th day
Colorado Daily Overtime1.50×Hours worked over 12 in a single shift or day
FLSA Salary Exemption Threshold$844 / wk$43,888 annual salary floor for EAP exemptions
FICA Payroll Tax Deduction7.65%6.2% Social Security + 1.45% Medicare

What this calculator assumes

  • Assumes employee is classified as non-exempt under Fair Labor Standards Act provisions.
  • Overtime workweeks are treated independently; hours cannot be averaged over bi-weekly pay cycles.
  • Tax withholding calculations assume standard 2026 federal brackets and 7.65% FICA withholding.
  • Excludes exempt executive, administrative, professional, or outside sales roles under 29 CFR Part 541.

Where our numbers come from

Calculation Year: 2026 · Last Reviewed: October 2026

These calculators are based on official government tax rates and rules. We link directly to the source so you can verify everything yourself.

Independent tool: CalcGeo is not affiliated with or endorsed by any government agency. Results are estimates based on publicly available tax rules and should not be taken as official tax or financial advice.

Frequently Asked Questions

How does the federal FLSA 40-hour overtime rule work?

Under Section 7(a) of the Fair Labor Standards Act (29 U.S.C. § 207), covered non-exempt employees must be paid 1.5 times their regular rate of pay for all hours worked exceeding 40 in a designated 7-day workweek. A workweek is a fixed and regularly recurring period of 168 hours (7 consecutive 24-hour periods). Employers cannot average hours across pay periods—working 50 hours in Week 1 and 30 hours in Week 2 results in 10 hours of overtime in Week 1, even though the bi-weekly total is 80 hours.

Which US states require daily overtime instead of just weekly overtime?

Most states follow federal FLSA rules requiring overtime only after 40 weekly hours. However, a select group of states enforce daily overtime: (1) California requires 1.5× pay after 8 hours in a workday and 2.0× double-time after 12 hours, plus 7th consecutive day premiums; (2) Colorado requires 1.5× pay after 12 hours in a workday or 12 consecutive hours; (3) Alaska mandates 1.5× after 8 hours per day; and (4) Nevada requires 1.5× after 8 hours per day for employees earning under 1.5 times the state minimum wage.

Do bonuses or shift differentials increase your overtime pay rate?

Yes. Under 29 CFR § 778.208, non-discretionary bonuses (such as productivity bonuses, attendance bonuses, safety incentives, or hazard pay) and shift differentials must be added into the total compensation to calculate the employee's statutory 'regular rate of pay.' The total remuneration is divided by total hours worked in the workweek to establish the higher regular rate, which in turn increases the 1.5× overtime multiplier.

Can an employer offer comp time instead of cash overtime?

In the private sector, compensatory time off ('comp time') in lieu of cash overtime wages is illegal under the FLSA. Non-exempt employees must receive cash payment for all overtime hours earned. Only public-sector employers (such as state, municipal, or federal government agencies) are legally allowed to offer compensatory time off agreements under strict statutory conditions outlined in 29 U.S.C. § 207(o).

How is overtime calculated when an employee works two different pay rates?

Under 29 CFR § 778.115, when an employee works at two or more different hourly rates in a single workweek, the standard method is the 'weighted average' regular rate. Total straight-time earnings from both jobs are added together and divided by the total hours worked. The overtime premium of 0.5× this weighted average is then paid for all hours worked over 40.

Are salaried workers entitled to overtime pay under US law?

Yes, unless they meet both the statutory salary threshold and the job duties test under FLSA Part 541 regulations. Simply paying an employee a flat salary does not exempt them from overtime. An employee must earn at least $844 per week ($43,888 annually in 2026) AND their primary job duties must qualify under the executive, administrative, or professional (EAP) exemption standards.