How time and a half is calculated
Time and a half is 1.5 times your regular rate for each overtime hour. Under the federal Fair Labor Standards Act (FLSA), most hourly employees must be paid it for every hour over 40 in a workweek.
Overtime rate = hourly rate × 1.5
Weekly pay = (regular hours × hourly rate) + (overtime hours × overtime rate)
Say you earn $18 an hour and work 46 hours. Your overtime rate is $27. Forty hours at $18 is $720, six hours at $27 is $162, so the week pays $882 before taxes.
When a bonus is involved
Overtime is 1.5 times your regular rate, and that isn’t always your hourly wage. Production and attendance bonuses, commissions and shift differentials are added in first. The Department of Labor’s own example: $12 an hour, 46 hours and a $46 production bonus make a regular rate of $13 ($552 + $46 = $598, divided by 46 hours). Each of the six overtime hours then adds $6.50 on top of straight time, for $637 in all. Basing overtime on the $12 wage alone would pay $634.
The calculator does this when you add a bonus. For a bonus that covers several weeks, or two different pay rates in one week, use the regular rate of pay calculator.
Time and a half for common hourly rates
Gross pay with overtime after 40 hours. In states with daily overtime, such as California, the same hours can pay more.
| Hourly rate | Time and a half | Double time | 45-hour week | 50-hour week |
|---|---|---|---|---|
| $12.00 | $18.00 | $24.00 | $570.00 | $660.00 |
| $13.00 | $19.50 | $26.00 | $617.50 | $715.00 |
| $14.00 | $21.00 | $28.00 | $665.00 | $770.00 |
| $15.00 | $22.50 | $30.00 | $712.50 | $825.00 |
| $16.00 | $24.00 | $32.00 | $760.00 | $880.00 |
| $17.00 | $25.50 | $34.00 | $807.50 | $935.00 |
| $18.00 | $27.00 | $36.00 | $855.00 | $990.00 |
| $19.00 | $28.50 | $38.00 | $902.50 | $1,045.00 |
| $20.00 | $30.00 | $40.00 | $950.00 | $1,100.00 |
| $22.00 | $33.00 | $44.00 | $1,045.00 | $1,210.00 |
| $24.00 | $36.00 | $48.00 | $1,140.00 | $1,320.00 |
| $25.00 | $37.50 | $50.00 | $1,187.50 | $1,375.00 |
| $28.00 | $42.00 | $56.00 | $1,330.00 | $1,540.00 |
| $30.00 | $45.00 | $60.00 | $1,425.00 | $1,650.00 |
| $35.00 | $52.50 | $70.00 | $1,662.50 | $1,925.00 |
| $40.00 | $60.00 | $80.00 | $1,900.00 | $2,200.00 |
| $45.00 | $67.50 | $90.00 | $2,137.50 | $2,475.00 |
| $50.00 | $75.00 | $100.00 | $2,375.00 | $2,750.00 |
When you’re owed overtime
- Hours over 40 in a workweek. A workweek is any fixed run of seven 24-hour days your employer sets. It doesn’t have to start on Monday.
- Each week stands on its own. An employer can’t average 50 hours one week with 30 the next, and a two-week paycheck still has to count overtime week by week. Hospitals using the 8/80 system are the main exception.
- Hours worked, not hours paid. Paid holidays, vacation and sick days don’t count toward the 40 unless your employer’s policy says so.
- Daily overtime is state law. California, Alaska, Nevada (for pay under $18 an hour) and Colorado (after 12 hours) pay overtime by the day, and California adds double time. Kentucky pays 1.5× for the seventh day of a seven-day week. See your state’s rules.
- A salary doesn’t make you exempt. You’re exempt only if you’re paid at least $684 a week ($35,568 a year) on a salary basis and your job passes a duties test. California, Colorado, New York and Washington, among others, set a higher bar. Check a salaried job.
- Weekends and holidays aren’t overtime by themselves. Federal law doesn’t require extra pay for them; many employers pay it anyway. Holiday pay calculator.
The overtime guide covers the federal rules in more depth, including who is exempt and what counts as hours worked.
Overtime and your taxes
Overtime isn’t taxed at a special rate. It’s ordinary wages, taxed in your normal bracket. A large overtime check can have more withheld because payroll software treats it as if you earned that much every pay period; anything over-withheld comes back when you file.
For tax years 2025 through 2028, a federal deduction lets you subtract the overtime premium the FLSA requires, meaning the extra half in time and a half on hours over 40 a week, from your taxable income. At $20 an hour, each of those overtime hours carries $10 of deductible premium. The calculator shows your amount under the result.
- The deduction is capped at $12,500 a year, or $25,000 on a joint return, and shrinks by $100 for every $1,000 of modified adjusted gross income over $150,000 ($300,000 joint).
- You can claim it whether or not you itemize. It lowers federal income tax only: Social Security and Medicare tax still apply, and state income tax depends on your state.
- Overtime that only state law or a contract requires, such as California daily overtime in a week under 40 hours, and the second half of double time don’t qualify.
Is overtime taxed more? Withholding and the deduction explained
Common questions
How much is time and a half for $15 an hour?
$22.50 an hour. Multiply any hourly rate by 1.5: $17 becomes $25.50, $20 becomes $30 and $25 becomes $37.50. The table above covers common rates for a 45- and 50-hour week.
Does paid time off count toward overtime?
Not under federal law. Overtime is based on hours actually worked, so a week with 8 hours of holiday pay and 36 hours of work has no overtime, unless your employer’s policy or a union contract counts paid leave. Some do, so check your handbook.
Can my employer give me comp time instead of overtime pay?
Not if you work for a private company: overtime has to be paid in money, on the regular payday for that week. State and local government employers may give compensatory time off instead, at 1.5 hours for each overtime hour, up to legal limits.
Can I be required to work overtime?
Usually, yes. Federal law sets no limit on the hours an adult can be scheduled, as long as the overtime is paid. A number of states restrict mandatory overtime for nurses and other health care workers. More on mandatory overtime.
What if my employer doesn't pay the overtime I'm owed?
Raise it with payroll in writing first; many errors are coding mistakes. If it isn’t fixed, you can file a complaint with the U.S. Department of Labor’s Wage and Hour Division at 1-866-487-9243 or with your state labor department. Back pay can generally be recovered for two years, or three if the violation was willful. How to file a claim.
Is time and a half calculated before or after taxes?
Before. The 1.5× applies to your gross hourly rate, and taxes and deductions come out of the week’s total afterward. Everything on this page is gross pay.
Sources
- Overtime Pay, U.S. Department of Labor, Wage and Hour Division
- Fact Sheet #23: Overtime Pay Requirements of the FLSA, U.S. Department of Labor
- 29 CFR Part 778: Overtime Compensation, Electronic Code of Federal Regulations
- 29 CFR 778.110: Hourly rate employee (bonus example), Electronic Code of Federal Regulations
- Tax deductions for working Americans: no tax on overtime, Internal Revenue Service
- State labor offices, U.S. Department of Labor
Written and maintained by M. Imtinan Farooq. Figures checked against the sources above on . Not legal or tax advice; tell us if something is wrong.