Overtime Computations for Non-exempt Employees

On-Demand Schedule Fri, September 29, 2023 - Fri, October 06, 2023
Duration 90 Mins
Level Basic & Intermediate & Advanced
Webinar ID IQW23F0627

  • Avoiding the pitfalls of artificial wage rates.
  • When bonus payments must be included in the regular rate of pay.
  • Computing the regular rate of pay for non-exempt salaried employees.
  • Allocating retroactive pay increases to affected pay periods.
  • Computing overtime rates when an employee has multiple regular pay rates.
  • Salary rates that include overtime pay.
  • The special challenge of semi-monthly pay periods.
  • Computing the overtime rate for piece rate workers.

Overview of the webinar

Employers face special challenges when calculating overtime for non-exempt employees, whether paid on an hourly, piecework, or salaried basis. Payroll professionals must take into consideration commissions, bonuses, and other special wage payments, piece rates, shift differentials, multiple pay rates, and actual hours worked during a workweek when making their calculations.

By attending this session you will learn:

  • To describe the workweek and explain why it is important
  • How to compute the regular rate of pay
  • Exceptions to the general computation of the regular rate of pay 
  • How to convert piece rates to hourly rates
  • How to convert salary basis payments to hourly rates
  • How to factor non-cash wages into the regular hourly rate 
  • Which compensation may be excluded from the regular rate of pay
  • How to handle special problems that affect the regular rate of pay (retro pay, change in workweek)
  • About noncompliant compensation schemes.

Who should attend?

  • Payroll Supervisors and Personnel
  • Payroll Consultants
  • Payroll Service Providers
  • Public Accountants and Enrolled Agents
  • Internal Auditors
  • Employee Benefits Administrators
  • Officers and Managers with Payroll or wage and hour Compliance Oversight
  • Company / Business Owners
  • Managers/ Supervisors
  • Public Agency Managers
  • Audit and Compliance Personnel / Risk Managers

Why should you attend?

Calculating overtime is not necessarily as simple as taking computing one- and one-half times the employee’s hourly rate.  Issues include determination of which employees are eligible for overtime, calculation of the regular rate of pay for overtime-eligible salaried employees, proper handling of bonus, incentive and shift-differential payments. There is a lot more to overtime calculation than initially meets the eye. Mistakes, even honest ones, can be costly. State and federal labor departments regularly issue fines and back pay awards where employers have failed to properly compensate employees for overtime. It is important that payroll professionals know and properly apply the overtime rules. 

Faculty - Mr.Patrick A. Haggerty

Patrick A. Haggerty is a tax practitioner, author, and educator. His work experience includes nonprofit organization management, banking,manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988. He is licensed as an Enrolled Agent by the U. S. Treasury to represent tax payers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars and presentations on a variety of topics including payroll tax issues, FLSA compliance, and information return reporting.


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