Payroll Policy and Procedure Manual
Section 000: Introductory Material
Revised: 11/12/2008
Coefficient Table for Computing FLSA Overtime on Premium Pay
|
Column one lists the total number of hours worked. Column two shows the coefficients for each of the whole numbers in the first column. Other columns show the coefficient for fraction of hours (40.25, 40.75, etc.), column headings show these fractions.
|
|
FLSA
Hours
|
even
|
00.25
|
00.50
|
00.75
|
00.10
|
00.20
|
00.30
|
00.40
|
00.60
|
00.70
|
00.80
|
00.90
|
|
40
|
0.000
|
0.003
|
0.006
|
0.009
|
0.0012
|
0.0025
|
0.0037
|
0.0050
|
0.0074
|
0.0086
|
0.0098
|
0.0110
|
|
41
|
0.012
|
0.015
|
0.018
|
0.021
|
0.0134
|
0.0146
|
0.0157
|
0.0169
|
0.0192
|
0.0204
|
0.0215
|
0.0227
|
|
42
|
0.024
|
0.027
|
0.029
|
0.032
|
0.0249
|
0.0261
|
0.0272
|
0.0283
|
0.0305
|
0.0316
|
0.0327
|
0.0338
|
|
43
|
0.035
|
0.038
|
0.040
|
0.043
|
0.0360
|
0.0370
|
0.0381
|
0.0392
|
0.0413
|
0.0423
|
0.0434
|
0.0444
|
|
44
|
0.045
|
0.048
|
0.051
|
0.053
|
0.0465
|
0.0475
|
0.0485
|
0.0495
|
0.0516
|
0.0526
|
0.0536
|
0.0546
|
|
45
|
0.056
|
0.058
|
0.060
|
0.063
|
0.0565
|
0.0575
|
0.0585
|
0.0595
|
0.0614
|
0.0624
|
0.0633
|
0.0642
|
|
46
|
0.065
|
0.068
|
0.070
|
0.072
|
0.0662
|
0.0671
|
0.0680
|
0.0690
|
0.0708
|
0.0717
|
0.0726
|
0.0736
|
|
47
|
0.074
|
0.077
|
0.079
|
0.081
|
0.0754
|
0.0763
|
0.0772
|
0.0781
|
0.0798
|
0.0807
|
0.0816
|
0.0825
|
|
48
|
0.083
|
0.085
|
0.088
|
0.090
|
0.0842
|
0.0851
|
0.0859
|
0.0868
|
0.0885
|
0.0893
|
0.0902
|
0.0910
|
|
49
|
0.092
|
0.094
|
0.096
|
0.098
|
0.0927
|
0.0935
|
0.0943
|
0.0951
|
0.0968
|
0.0976
|
0.0984
|
0.0992
|
|
50
|
0.100
|
0.102
|
0.104
|
0.106
|
0.1008
|
0.1016
|
0.1024
|
0.1032
|
0.1047
|
0.1055
|
0.1063
|
0.1071
|
|
51
|
0.108
|
0.110
|
0.112
|
0.114
|
0.1086
|
0.1094
|
0.1101
|
0.1109
|
0.1124
|
0.1132
|
0.1139
|
0.1146
|
|
52
|
0.115
|
0.117
|
0.119
|
0.121
|
0.1161
|
0.119
|
0.1176
|
0.1183
|
0.1198
|
0.1205
|
0.1212
|
0.1219
|
|
53
|
0.123
|
0.124
|
0.126
|
0.128
|
0.1234
|
0.1241
|
0.1248
|
0.1255
|
0.1269
|
0.1276
|
0.1283
|
0.1289
|
|
54
|
0.130
|
0.131
|
0.133
|
0.135
|
0.1303
|
0.1310
|
0.1317
|
0.1324
|
0.1337
|
0.1344
|
0.1350
|
0.1357
|
|
55
|
0.136
|
0.138
|
0.140
|
0.141
|
0.1370
|
0.1377
|
0.1383
|
0.1390
|
0.1403
|
0.1409
|
0.1416
|
0.1422
|
|
56
|
0.143
|
0.144
|
0.146
|
0.148
|
0.1435
|
0.1441
|
0.1448
|
0.1454
|
0.1466
|
0.1473
|
0.1479
|
0.1485
|
|
57
|
0.149
|
0.151
|
0.152
|
0.154
|
0.1497
|
0.1503
|
0.1510
|
0.1516
|
0.1528
|
0.1534
|
0.1540
|
0.1546
|
|
58
|
0.155
|
0.157
|
0.158
|
0.160
|
0.1558
|
0.1564
|
0.1569
|
0.1575
|
0.1587
|
0.1593
|
0.1599
|
0.1604
|
|
59
|
0.161
|
0.162
|
0.164
|
0.165
|
0.1616
|
0.1622
|
0.1627
|
0.1633
|
0.1644
|
0.1650
|
0.1656
|
0.1661
|
|
60
|
0.167
|
0.168
|
0.169
|
0.171
|
0.1672
|
0.1678
|
0.1683
|
0.1689
|
0.1700
|
0.1705
|
0.1711
|
0.1716
|
|
61
|
0.172
|
0.173
|
0.175
|
0.176
|
0.1727
|
0.1732
|
0.1737
|
0.1743
|
0.1753
|
0.1759
|
0.1764
|
0.1769
|
|
62
|
0.177
|
0.179
|
0.180
|
0.181
|
0.1779
|
0.1785
|
0.1790
|
0.1795
|
0.1805
|
0.1810
|
0.1815
|
0.1820
|
|
63
|
0.183
|
0.184
|
0.185
|
0.186
|
0.1830
|
0.1835
|
0.1840
|
0.1845
|
0.1855
|
0.1860
|
0.1865
|
0.1870
|
|
64
|
0.188
|
0.189
|
0.190
|
0.191
|
0.1881
|
0.1885
|
0.1890
|
0.1894
|
0.1904
|
0.1909
|
0.1914
|
0.1918
|
|
65
|
0.192
|
0.193
|
0.195
|
0.196
|
0.1928
|
0.1933
|
0.1937
|
0.1942
|
0.1951
|
0.1956
|
0.1960
|
0.1965
|
|
66
|
0.197
|
0.198
|
0.199
|
0.200
|
0.1974
|
0.1979
|
0.1983
|
0.1988
|
0.997
|
0.2001
|
0.2006
|
0.2010
|
|
67
|
0.201
|
0.203
|
0.204
|
0.205
|
0.2019
|
0.2024
|
0.2028
|
0.2033
|
0.2041
|
0.2046
|
0.2050
|
0.2054
|
|
68
|
0.206
|
0.207
|
0.208
|
0.209
|
0.2063
|
0.2067
|
0.2072
|
0.2076
|
0.2085
|
0.2089
|
0.2093
|
0.2097
|
|
69
|
0.210
|
0.211
|
0.212
|
0.213
|
0.2106
|
0.2110
|
0.2114
|
0.2118
|
0.2126
|
0.2131
|
0.2135
|
0.2139
|
|
70
|
0.214
|
0.215
|
0.216
|
0.217
|
0.2147
|
0.2151
|
0.2155
|
0.2159
|
0.2167
|
0.2171
|
0.2175
|
0.2179
|
Example #1:
|
Day |
Sunday |
Monday |
Tuesday |
Wednesday |
Thursday |
Friday |
Saturday |
|
REG |
|
8 |
8 |
8 |
8 |
8 |
|
|
OTM |
|
1.75 |
|
|
|
|
11 |
|
DSH |
|
.75 |
|
|
|
|
11 |
This employee has worked a total of 52.75 hrs in a week and 11.75 hrs of shift differential. (Note: premium pay earnings in this example is 11.75 X .75 = $8.81).
Formula:
8.81 X 12.75 = $1.06
52.75 2 |
OTD would be entered as
OTD 1 @ 1.06 |
Table:
Go to 52.75 on the table. The coefficient to use is .121, and multiplies by premium pay earnings during overtime. (8.81 X .121 = 1.06)
Example #2:
|
Day |
Sunday |
Monday |
Tuesday |
Wednesday |
Thursday |
Friday |
Saturday |
|
REG |
|
8 |
8 |
8 |
8 |
8 |
|
|
OTM |
|
2 |
2 |
2 |
2 |
.5 |
2 |
|
DSH |
|
1 |
1 |
1 |
1 |
|
2 |
This employee has worked a total of 50.5 hrs this week and 6 hrs of shift differential. (Note: premium pay earnings in this example is 6 X .75 = $4.50).
Formula:
4.50 X 10.5 = $.47
50.5 2 |
OTD would be entered as
OTD 1 @ .47 |
Table:
Go to 50.5 on the table. The coefficient to use is .104, and multiplies by the premium pay earnings during overtime. (4.50 X .104 = .47).
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