Salaried, non-exempt
A salary doesn't make someone exempt. Exempt status depends on their duties and pay level, and that is a separate legal question. For a non-exempt employee paid a salary for a fixed number of hours, the regular rate is the weekly salary divided by those hours (29 CFR 778.113).
| Step | Calculation | Amount |
|---|---|---|
| Regular rate | $800 salary ÷ 40 hours it covers | $20.00 |
| Hours worked | 46 | |
| Overtime hours | 46 − 40 | 6 |
| Qualified overtime (code TT) | ½ × $20.00 × 6 | $60.00 |
In the calculator, enter 46 hours at $20.
Day rate
For a flat amount per day, the regular rate is total day-rate pay divided by total hours worked that week (29 CFR 778.112).
| Step | Calculation | Amount |
|---|---|---|
| Day-rate pay | 5 days × $200 | $1,000.00 |
| Regular rate | $1,000 ÷ 50 hours | $20.00 |
| Overtime hours | 50 − 40 | 10 |
| Qualified overtime (code TT) | ½ × $20.00 × 10 | $100.00 |
In the calculator, enter 50 hours at a rate of $0 and put $1,000 in the bonus / other pay field. Piece-rate pay works the same way.
Salaries meant to cover whatever hours are worked (the "fluctuating workweek" method) follow different rules and aren't handled by these calculators.
The free calculator shows every step. For a whole team's W-2 totals, the batch version reads your timesheet export.
Questions
Does paying a salary make an employee exempt?
No. Exempt status depends on the job's duties and the salary level. A non-exempt salaried employee is still owed overtime, and the federal premium is reported in code TT.
How do I enter a day-rate worker in the calculator?
Enter the hours worked at a rate of 0, and put the week's total day-rate pay in the bonus / other pay field. The calculator divides it by the hours to get the regular rate.