Browse earnings, overtime and pay adjustment codes.
OT normally identifies overtime earnings. Under the federal FLSA, covered nonexempt employees generally receive at least one and a half times the regular rate after 40 hours worked in a workweek. State rules and contracts can add other entitlements.
How to read this entry
Use the meaning Overtime pay alongside the column heading. An earnings amount, an employee deduction and an employer-cost memo can have different effects even when their labels look similar.
Example on a pay statement
Five overtime hours at a regular rate of $20 produce $150 when the line includes the full 1.5-times payment. Some statements instead show straight-time pay plus a separate $50 half-time premium.
Examples illustrate the checking method. They are not a personal tax calculation or a promise of a particular benefit.
What to check with payroll
Check the workweek and the employer’s line-item method before concluding that overtime has been omitted or counted twice.
Compare related entries
Read the earnings, overtime and pay adjustment codes guide to compare the entries in this part of your statement. Use the full pay stub code directory when a second abbreviation is unfamiliar.
Reference and scope
Official guidance on earnings, overtime and pay adjustment codes provides background on the underlying rules. The actual plan, tax year, jurisdiction and payroll record determine how the rules apply.