Overtime Pay Calculator
Enter your hourly rate and hours to see your overtime rate, your weekly and yearly overtime pay and what you keep after tax. Pick your state to fill in its income tax; the table below gives each state's wage floor, the lowest legal overtime rate and when overtime pay starts.
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Additional Details
Overtime Hourly Rate
Estimated • Based on your inputs
Weekly Overtime Pay (Gross)
$300.00
Annual Net Pay (After Tax)
$48,140.00
Visual Breakdown
Overtime Hourly Rate
$30.00
Detailed Breakdown
Disclaimer: This calculator provides estimates for informational purposes only. Results should not be considered financial, tax, or legal advice. Consult a qualified professional for your specific situation.
How this calculator works
The overtime rate is your hourly rate times the multiplier (1.5 for time and a half), rounded to the cent. Weekly pay is regular hours at your rate plus overtime hours at the overtime rate; the yearly figures multiply by the weeks you enter. Take-home pay subtracts federal income tax for a single filer (2026 brackets, after the $16,100 standard deduction), 6.2% Social Security and 1.45% Medicare on the year's gross, and the state rate you enter times that gross. The state picker fills the rate each state's own tax produces at the defaults, which is how this site's state overtime calculators computed it. The §225 overtime-premium deduction is a return-level item and is left out.
Source: U.S. DOL Wage and Hour Division; Federal Register 91 FR 27833; state statutes as listed checked
Overtime rules and tax by state
The wage floor sets the lowest legal overtime rate (1.5 × the floor). The tax columns run the calculator for a single filer at $20/hr with 10 overtime hours a week for 52 weeks ($15,600 of overtime a year) with each state's own brackets or flat rate; federal tax and FICA on that overtime are the same everywhere ($1,872 and $1,193).
| State | Minimum wage | Lowest overtime rate | Tipped workers | When overtime pay starts | State income tax | State tax on a year of overtime | Overtime kept after all taxes |
|---|---|---|---|---|---|---|---|
| Alabama | $7.25/hr. Alabama has no state minimum wage law (U.S. DOL, rev. 2026-07-01), so the floor is the $7.25/hr federal Fair Labor Standards Act minimum (29 U.S.C. §206). | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 3 brackets, up to 5% | $780 | $11,754 |
| Alaska | $14.00/hr. Source of the $14.00/hr floor: Alaska minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $21.00/hr | No tip credit: $14.00/hr before tips | After 8 hours in a day as well as after 40 in a week, at 1.5 × the regular rate; hours already paid as daily overtime do not count again toward the 40. Employers with fewer than four employees are exempt. (Alaska Statutes AS 23.10.060) | None on wages | $0 | $12,534 |
| Arizona | $15.15/hr. Source of the $15.15/hr floor: Arizona minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.73/hr | $12.15/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 2.5% | $390 | $12,144 |
| Arkansas | $11.00/hr. Source of the $11.00/hr floor: Arkansas minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $16.50/hr | $2.63/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 6 brackets, up to 3.7% | $577 | $11,957 |
| California | $16.90/hr. Source of the $16.90/hr floor: California minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $25.35/hr | No tip credit: $16.90/hr before tips | After 40 hours in a week, and by the day: after 8 hours in a workday, double time after 12 (at least $33.80/hr at the minimum wage), and special seventh-consecutive-day pay. The calculator takes weekly hours: run double-time hours separately with a 2.0 multiplier and confirm scheduling rules with the California Labor Commissioner. | 10 brackets, up to 13.3% | $936 | $11,598 |
| Colorado | $15.16/hr. Source of the $15.16/hr floor: Colorado minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.74/hr | $12.14/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 4.4% | $686 | $11,848 |
| Connecticut | $16.94/hr. Source of the $16.94/hr floor: Connecticut minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $25.41/hr | $6.38/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 7 brackets, up to 6.99% | $774 | $11,760 |
| Delaware | $15.00/hr. Source of the $15.00/hr floor: Delaware minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.50/hr | $2.23/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 7 brackets, up to 6.6% | $866 | $11,669 |
| Florida | $15.00/hr. Source of the $15.00/hr floor: Florida Department of Commerce (Fla. Stat. §448.110). Florida's minimum wage reached $15.00/hr on September 30, 2026; from January 1, 2028 it is adjusted each year for inflation (CPI-W), with each new rate published the prior fall (Fla. Const. Art. X §24(c)). | $22.50/hr | $11.98/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | None on wages | $0 | $12,534 |
| Georgia | $7.25/hr. Georgia's own minimum wage law sets $5.15/hr (O.C.G.A. §34-4-3(a)), but the higher $7.25/hr federal floor controls for FLSA-covered employers (29 U.S.C. §206(a)). | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 4.99% | $778 | $11,756 |
| Hawaii | $16.00/hr. Source of the $16.00/hr floor: Hawaii minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $24.00/hr | $14.75/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 12 brackets, up to 11% | $1,160 | $11,375 |
| Idaho | $7.25/hr. Source of the $7.25/hr floor: Idaho minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $3.35/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 2 brackets, up to 5.3% | $827 | $11,708 |
| Illinois | $15.00/hr. Source of the $15.00/hr floor: Illinois minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.50/hr | $9.00/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 4.95% | $772 | $11,763 |
| Indiana | $7.25/hr. Source of the $7.25/hr floor: Indiana minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 2.95% | $460 | $12,075 |
| Iowa | $7.25/hr. Source of the $7.25/hr floor: Iowa minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $4.35/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 3.8% | $593 | $11,942 |
| Kansas | $7.25/hr. Source of the $7.25/hr floor: Kansas minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.13/hr plus tips | The Kansas Minimum Wage and Maximum Hours Law sets overtime after 46 hours in a workweek, at 1.5 × the regular rate, for employers outside the FLSA. FLSA-covered employers in Kansas pay after 40 hours, as this calculator does. (K.S.A. 44-1204(a)) | 2 brackets, up to 5.58% | $870 | $11,664 |
| Kentucky | $7.25/hr. Source of the $7.25/hr floor: Kentucky minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 3.5% | $546 | $11,988 |
| Louisiana | $7.25/hr. Louisiana has no state minimum wage law (U.S. DOL, rev. 2026-07-01), so the floor is the $7.25/hr federal Fair Labor Standards Act minimum (29 U.S.C. §206). | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 3% | $468 | $12,066 |
| Maine | $15.10/hr. Source of the $15.10/hr floor: Maine minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.65/hr | $7.55/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 4 brackets, up to 9.15% | $1,053 | $11,482 |
| Maryland | $15.00/hr. Source of the $15.00/hr floor: Maryland minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.50/hr | $3.63/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 10 brackets, up to 6.5% | $741 | $11,794 |
| Massachusetts | $15.00/hr. Source of the $15.00/hr floor: Massachusetts minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.50/hr | $6.75/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 2 brackets, up to 9% | $780 | $11,754 |
| Michigan | $13.73/hr. Source of the $13.73/hr floor: Michigan minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. Michigan's minimum wage is scheduled to rise to $15.00/hr on January 1, 2027 (DOL WHD, rev. 2026-07-01). At that rate the overtime floor becomes $22.50/hr. | $20.60/hr | $5.49/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 4.25% | $663 | $11,871 |
| Minnesota | $11.41/hr. Source of the $11.41/hr floor: Minnesota minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $17.12/hr | No tip credit: $11.41/hr before tips | Minnesota's own overtime law starts at 48 hours in a workweek, at 1.5 × the regular rate; public employers may give 1.5 hours off per hour instead. An employer the federal FLSA covers must still pay overtime after 40 hours, which is the rule this calculator applies. (Minn. Stat. 177.25, subd. 1) | 4 brackets, up to 9.85% | $1,061 | $11,474 |
| Mississippi | $7.25/hr. Mississippi has no state minimum wage law (U.S. DOL, rev. 2026-07-01), so the floor is the $7.25/hr federal Fair Labor Standards Act minimum (29 U.S.C. §206). | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 2 brackets, up to 4% | $624 | $11,910 |
| Missouri | $15.00/hr. Source of the $15.00/hr floor: Missouri minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.50/hr | $7.50/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 8 brackets, up to 4.7% | $733 | $11,802 |
| Montana | $10.85/hr. Source of the $10.85/hr floor: Montana minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $16.28/hr | No tip credit: $10.85/hr before tips | After 40 hours in a workweek (federal FLSA rule) | 2 brackets, up to 5.65% | $881 | $11,653 |
| Nebraska | $15.00/hr. Source of the $15.00/hr floor: Nebraska minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $22.50/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 3 brackets, up to 4.55% | $710 | $11,824 |
| Nevada | $12.00/hr. Source of the $12.00/hr floor: Nevada minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $18.00/hr | No tip credit: $12.00/hr before tips | After 40 hours in a week; also after 8 hours in a workday for anyone paid less than 1.5 × the $12.00 minimum (under $18.00/hr), unless employer and employee agree to four 10-hour days. Businesses with gross sales under $250,000 a year are exempt. (Nevada Revised Statutes NRS 608.018) | None on wages | $0 | $12,534 |
| New Hampshire | $7.25/hr. Source of the $7.25/hr floor: New Hampshire minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $3.27/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | None on wages | $0 | $12,534 |
| New Jersey | $15.92/hr. Source of the $15.92/hr floor: New Jersey minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. New Jersey seasonal employers and employers with fewer than 6 employees have a $15.23/hr rate (DOL WHD, fn4, rev. 2026-07-01); 1.5 × $15.23 is $22.85/hr. | $23.88/hr | $6.05/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 7 brackets, up to 10.75% | $862 | $11,672 |
| New Mexico | $12.00/hr. Source of the $12.00/hr floor: New Mexico minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $18.00/hr | $3.00/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 5 brackets, up to 5.9% | $764 | $11,770 |
| New York | $17.00/hr. Source of the $17.00/hr floor: New York minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $25.50/hr | $11.35/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 9 brackets, up to 10.9% | $842 | $11,692 |
| North Carolina | $7.25/hr. Source of the $7.25/hr floor: North Carolina minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 3.99% | $622 | $11,912 |
| North Dakota | $7.25/hr. Source of the $7.25/hr floor: North Dakota minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $4.86/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 3 brackets, up to 2.5% | $170 | $12,364 |
| Ohio | $11.00/hr. Source of the $11.00/hr floor: Ohio minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. Ohio employers with annual gross receipts under $405,000 may pay the $7.25 federal minimum instead (DOL WHD, fn6, rev. 2026-07-01); 1.5 × $7.25 is $10.88/hr. | $16.50/hr | $5.50/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 2 brackets, up to 2.75% | $429 | $12,106 |
| Oklahoma | $7.25/hr. Source of the $7.25/hr floor: Oklahoma minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 3 brackets, up to 4.5% | $702 | $11,832 |
| Oregon | $15.55/hr. Source of the $15.55/hr floor: Oregon minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $23.33/hr | No tip credit: $15.55/hr before tips | In an Oregon mill, factory or other manufacturing establishment, a shift is capped at 10 hours a day and 55 a week; up to 3 more hours a day are allowed at 1.5 × the regular rate, and when a week also passes 40 hours the employer pays whichever of the two overtime totals is greater. Outside manufacturing the weekly 40-hour rule applies. Enter those extra hours in the overtime field. (ORS 652.020(2)-(3)) | 4 brackets, up to 9.9% | $1,365 | $11,169 |
| Pennsylvania | $7.25/hr. Source of the $7.25/hr floor: Pennsylvania minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.83/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 3.07% | $479 | $12,056 |
| Rhode Island | $16.00/hr. Source of the $16.00/hr floor: Rhode Island minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $24.00/hr | $3.89/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 3 brackets, up to 5.99% | $585 | $11,949 |
| South Carolina | $7.25/hr. South Carolina has no state minimum wage law (U.S. DOL, rev. 2026-07-01), so the floor is the $7.25/hr federal Fair Labor Standards Act minimum (29 U.S.C. §206). | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 2 brackets, up to 5.21% | $813 | $11,722 |
| South Dakota | $11.85/hr. Source of the $11.85/hr floor: South Dakota minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $17.78/hr | $5.93/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | None on wages | $0 | $12,534 |
| Tennessee | $7.25/hr. Tennessee has no state minimum wage law (U.S. DOL, rev. 2026-07-01), so the floor is the $7.25/hr federal Fair Labor Standards Act minimum (29 U.S.C. §206). | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | None on wages | $0 | $12,534 |
| Texas | $7.25/hr. Source of the $7.25/hr floor: Texas minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | None on wages | $0 | $12,534 |
| Utah | $7.25/hr. Source of the $7.25/hr floor: Utah minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | Flat 4.45% | $694 | $11,841 |
| Vermont | $14.42/hr. Source of the $14.42/hr floor: Vermont minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $21.63/hr | $7.21/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 4 brackets, up to 8.75% | $776 | $11,759 |
| Virginia | $12.77/hr. Source of the $12.77/hr floor: Virginia minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $19.16/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 4 brackets, up to 5.75% | $897 | $11,638 |
| Washington | $17.13/hr. Source of the $17.13/hr floor: Washington minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $25.70/hr | No tip credit: $17.13/hr before tips | After 40 hours in a workweek (federal FLSA rule) | None on wages | $0 | $12,534 |
| West Virginia | $8.75/hr. Source of the $8.75/hr floor: West Virginia minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $13.13/hr | $2.62/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 5 brackets, up to 4.58% | $658 | $11,876 |
| Wisconsin | $7.25/hr. Source of the $7.25/hr floor: Wisconsin minimum wage law, via U.S. DOL WHD Consolidated State Minimum Wage Table. | $10.88/hr | $2.33/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | 4 brackets, up to 7.65% | $747 | $11,788 |
| Wyoming | $7.25/hr. Wyoming's own minimum wage law sets $5.15/hr (Wyo. Stat. §27-4-202(a)), but the higher $7.25/hr federal floor controls for FLSA-covered employers (29 U.S.C. §206(a)). | $10.88/hr | $2.13/hr plus tips | After 40 hours in a workweek (federal FLSA rule) | None on wages | $0 | $12,534 |
Wage floors: U.S. DOL Wage and Hour Division state minimum wage table (rev. 2026-07-01) and each state's own law as named. State overtime rules are shown where this site read the statute (Alaska Statutes AS 23.10.060; K.S.A. 44-1204(a); Minn. Stat. 177.25, subd. 1; Nevada Revised Statutes NRS 608.018; ORS 652.020(2)-(3), read 2026-10-13) and for California's daily overtime; every other row gives the federal weekly rule. Covered, non-exempt employees only. State tax: this site's 2026 single-filer brackets and flat rates (Tax Foundation 2026 table), applied to gross pay with no state deduction, exemption or credit and no local income tax.
Frequently Asked Questions
How do I calculate time and a half?
Multiply your hourly rate by 1.5. At $20/hr that is $30.00/hr, so 10 overtime hours a week add $300.00 to the week's pay and $15,600 over 52 weeks. The lowest legal overtime rate is 1.5 × the wage floor: from $10.88/hr where the floor is $7.25 to $25.70/hr in Washington (table below).
How much of my overtime do I keep after taxes?
Overtime is taxed as ordinary wages. On $15,600 of yearly overtime at the defaults, federal income tax takes $1,872 and Social Security and Medicare $1,193. State tax on it runs from nothing in the 9 states that do not tax wages to $1,365 in Oregon; the lowest of the taxing states is North Dakota at $170.
All Calculators
Arizona Overtime Pay Calculator
Calculate overtime pay in Arizona. State minimum wage $15.15/hr, 2.5% top tax rate. See gross & net overtime earnings.
Colorado Overtime Pay Calculator
Calculate overtime pay in Colorado. State minimum wage $15.16/hr, 4.4% top tax rate. See gross & net overtime earnings.
Georgia Overtime Pay Calculator
Calculate overtime pay in Georgia. State minimum wage $7.25/hr, 4.99% top tax rate. See gross & net overtime earnings.
Idaho Overtime Pay Calculator
Calculate overtime pay in Idaho. State minimum wage $7.25/hr, 5.3% top tax rate. See gross & net overtime earnings.
Kentucky Overtime Pay Calculator
Calculate overtime pay in Kentucky. State minimum wage $7.25/hr, 3.5% top tax rate. See gross & net overtime earnings.
Missouri Overtime Pay Calculator
Calculate overtime pay in Missouri. State minimum wage $15.00/hr, 4.7% top tax rate. See gross & net overtime earnings.
New Jersey Overtime Pay Calculator
Calculate overtime pay in New Jersey. State minimum wage $15.92/hr, 10.75% top tax rate. See gross & net overtime earnings.
North Carolina Overtime Pay Calculator
Calculate overtime pay in North Carolina. State minimum wage $7.25/hr, 3.99% top tax rate. See gross & net overtime earnings.
Ohio Overtime Pay Calculator
Calculate overtime pay in Ohio. State minimum wage $11.00/hr, 2.75% top tax rate. See gross & net overtime earnings.
Oklahoma Overtime Pay Calculator
Calculate overtime pay in Oklahoma. State minimum wage $7.25/hr, 4.5% top tax rate. See gross & net overtime earnings.
Pennsylvania Overtime Pay Calculator
Calculate overtime pay in Pennsylvania. State minimum wage $7.25/hr, 3.07% top tax rate. See gross & net overtime earnings.
Virginia Overtime Pay Calculator
Calculate overtime pay in Virginia. State minimum wage $12.77/hr, 5.75% top tax rate. See gross & net overtime earnings.
Federal overtime rules that apply in every state
How the calculator above computes take-home overtime: federal income tax for a single filer (2026 brackets), 6.2% Social Security and 1.45% Medicare on the same annual gross, then the state income tax rate your state fills in (table above). The §225 premium deduction is a return-level item, so the calculator leaves it out.
Under the Fair Labor Standards Act (FLSA), covered non-exempt employees must be paid at least 1.5× their regular rate for hours worked over 40 in a workweek. The regular rate includes non-discretionary bonuses, commissions and shift differentials, not just the base hourly wage. A salaried non-exempt employee's regular rate is the weekly salary divided by standard hours: a $900/week salary at 40 hours is $22.50/hr, so overtime is $33.75/hr.
The current federal executive, administrative, and professional exemption salary level is $684/week ($35,568/year), and the highly compensated employee threshold is $107,432/year (restored by 91 FR 27833 effective 2026-05-15). Salary level alone does not establish exemption: the applicable duties test still matters, and job title never decides it. The salary requirements do not apply to licensed doctors or lawyers actually practicing, teachers, or outside-sales employees; certain computer employees can instead qualify at $27.63/hour; manual laborers are generally non-exempt regardless of pay.
Overtime is not optional for employers: a non-exempt employee who works over 40 hours must be paid overtime even if the employer did not authorize the hours.
Overtime wages remain subject to normal withholding and FICA. For tax years 2025-2028, 26 U.S.C. §225 lets eligible workers deduct only the FLSA-required overtime premium (the "half" in time-and-a-half), not the full overtime paycheck, capped at $12,500 single/$25,000 joint and reduced above $150,000/$300,000 of modified AGI. The state calculators do not apply that return-level deduction; the No Tax on Overtime Deduction Calculator does.
State law can add protections; California, for example, can require overtime after 8 hours in a workday. The table above gives each state's minimum wage, its lowest legal overtime rate, the state overtime rules this site has read and the state tax on a year of overtime; the calculator at the top of this page takes your state's tax rate.
No Tax on Overtime Deduction Calculator Source: Federal Register, 91 FR 27833