Overtime calculation is one of the most complex and frequently scrutinized areas of payroll compliance. Determining correct overtime pay for non-exempt employees—whether hourly, piece-rate, or salaried—requires careful attention to detail. Payroll professionals must account for commissions, bonuses, incentive pay, piece rates, shift differentials, multiple pay rates, and actual hours worked within a workweek. Even small miscalculations can lead to costly errors, back wages, and regulatory penalties.
This course provides practical guidance on mastering overtime rules, helping payroll professionals calculate pay accurately, avoid compliance pitfalls, and confidently apply federal and state wage-and-hour regulations.
.Key Topics Include:
Avoiding pitfalls of artificial wage rates
Determining when bonus payments must be included in the regular rate of pay
Computing the regular rate of pay for salaried non-exempt employees
Allocating retroactive pay increases to the correct pay periods
Calculating overtime for employees working at multiple pay rates
Understanding salary arrangements that already include overtime
Navigating challenges of semi-monthly pay periods
Computing overtime for piece-rate employees
Learning Objectives
Learn how to calculate the correct overtime rate for all types of non-exempt employees.
Understand which forms of pay—including bonuses, incentives, and shift differentials—must be included in the “regular rate of pay.”
Identify common payroll mistakes and discover strategies to avoid them.
Gain practical tools for handling complex scenarios, such as multiple pay rates, semi-monthly pay periods, and piece-rate employees.
Ensure compliance with federal and state regulations to reduce risk of fines and back wages..
Credits and Other information:
Recommended CPE credit – 1.5
Recommended field of study – Taxes
Session Prerequisites and preparation: None
Session learning level: Basic
Location: Virtual/Online
Delivery method: Group Internet Based
Attendance Requirement: Yes
Session Duration: 90 minutes
Who Will Benefit:
CPA
Enrolled Agents (EAs)
Tax Professionals
Attorneys
Payroll supervisors and Payroll Professionals.
About Our Speaker
Patrick A. Haggerty, EA
Pat Haggerty is a tax practitioner, author, and educator. His work experience includes non-profit 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 taxpayers 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, information returns, and accounting.
