Every case below runs through the same code as the calculators, and the build fails if any result changes. Expected values come from the official worked examples named in the source column. Rules checked October 19, 2026.
| Case | Input | Our result | Source |
|---|---|---|---|
| $12/h, 46 hours | $12.00/h, 46 h | pay $588.00; 1.5x 6 h; 2x 0 h; federally qualified $36.00 | 29 CFR 778.110(a) |
| $12/h, 46 hours, $46 production bonus | $12.00/h, 46 h, bonus $46.00 | pay $637.00; 1.5x 6 h; 2x 0 h; federally qualified $39.00 | 29 CFR 778.110(b) (calaborlaw.com gives $643: counts the bonus twice) |
| $20/h, 50 hours: qualified overtime for the deduction | $20.00/h, 50 h | pay $1,100.00; 1.5x 10 h; 2x 0 h; federally qualified $100.00 | IRS FS-2026-13 Q16; goodcalculators.com and omnicalculator.com match the pay |
| Two rates: 30 h at $10 + 15 h at $15 | $10.00/h, 45 h, of which 15 h at $15.00/h | pay $554.17; 1.5x 5 h; 2x 0 h; federally qualified $29.17 | 29 CFR 778.115 (weighted average) |
| California, four 12-hour days | $20.00/h, days 12-12-12-12, CA | pay $1,120.00; 1.5x 16 h; 2x 0 h; federally qualified $80.00 | Cal. Labor Code 510; DLSE AB 60 guidance (no weekly overtime) |
| California, 10-10-10-10-12 at $24/h | $24.00/h, days 10-10-10-10-12, CA | pay $1,392.00; 1.5x 12 h; 2x 0 h; federally qualified $144.00 | Cal. Labor Code 510(a); 29 USC 207(a); calaborlaw.com matches |
| California, one 14-hour day | $20.00/h, days 14, CA | pay $360.00; 1.5x 4 h; 2x 2 h; federally qualified $0.00 | Cal. Labor Code 510(a) |
| California, 7th consecutive day of 10 hours | $20.00/h, days 8-8-8-8-8-8-10, CA | pay $1,360.00; 1.5x 16 h; 2x 2 h; federally qualified $180.00 | Cal. Labor Code 510(a) |
| Nevada, 10-hour day at $17.99 vs $18.00 | $17.99/h, days 10, NV | pay $197.89; 1.5x 2 h; 2x 0 h; federally qualified $0.00 | DOL state table (NRS 608.018) |
| Kentucky, seven 6-hour days (42 h) | $20.00/h, days 6-6-6-6-6-6-6, KY | pay $900.00; 1.5x 6 h; 2x 0 h; federally qualified $20.00 | KRS 337.050(1), (2)(a) |
| Overtime, $5,000 qualified, MAGI $60,000 | overtime, $5,000.00, MAGI $60,000.00, single, 2025 | deduction $5,000.00 | IRC 225; notaxovertimecalculator.com matches |
| Overtime, $5,000 qualified, MAGI $175,500 | overtime, $5,000.00, MAGI $175,500.00, single, 2025 | deduction $2,500.00 | Schedule 1-A line 19: "decrease 1.5 to 1". Competitors differ: notaxovertimecalculator $2,400, jupid and clockspot $2,450 |
| Overtime, $30,000 qualified, joint | overtime, $30,000.00, MAGI $120,000.00, mfj, 2026 | deduction $25,000.00 | IRC 225(b)(1) |
| Overtime, married filing separately | overtime, $5,000.00, MAGI $50,000.00, mfs, 2026 | deduction $0.00 | IRC 225(e) |
| Tips, $40,000, joint return | tips, $40,000.00, MAGI $90,000.00, mfj, 2026 | deduction $25,000.00 | IRC 224(b)(1); TD 10044 ($25,000 per return) |
| Tips, tax year 2029 | tips, $10,000.00, MAGI $50,000.00, single, 2029 | deduction $0.00 | IRC 224(h) |
Download these cases as JSON (inputs, expected values, our results, sources) to re-run them yourself.
What the calculators assume
- One hourly rate, plus an optional second rate for part of the week, and an optional non-discretionary bonus for the week. Salaried non-exempt pay, piece rates and tipped minimum wage credits are not modelled.
- Overtime pay follows the federal rule everywhere, plus the daily and seventh-day rules for California, Alaska, Nevada, Colorado and Kentucky. Other state rules for particular jobs (for example Oregon mills, Connecticut restaurants) are listed on the state page but not calculated. Alaska’s small-employer exemption and 10-hour-day plans, California alternative workweeks, and Colorado’s 12-consecutive-hours rule when a shift crosses midnight are not applied. Kentucky’s seventh-day rule is skipped when the week is 40 hours or less, standing in for the statute’s test of whether the employer permits more than 40.
- Overtime and the deduction use the standard 40-hour workweek (29 USC 207(a)). Hospital and residential-care 8/80 plans (207(j)), police and fire work periods (207(k)) and public-agency comp time (207(o)) are not modelled; on those plans the qualified overtime is the premium actually paid under that method (IRS FS-2026-13, Q17), so use W-2 box 12, code TT.
- California flat-sum bonuses are handled with the federal formula, which can show less overtime than California requires.
- The deductions are federal income tax only. Social Security, Medicare and state income tax are unchanged. You are assumed to be non-exempt under the FLSA unless you untick that box.
- Tax saved and take-home use the IRS brackets and standard deduction for the year (2026 figures for 2027 and 2028 until the IRS publishes them), with the income you enter treated as your adjusted gross income. Itemized deductions, credits and other new deductions are not included.
- Social Security is applied at 6.2% without checking the yearly wage limit; the extra 0.9% Medicare above $200,000 is mentioned but not added.
Primary sources
- 29 USC 207(a) and 29 CFR 778.110 (overtime and the regular rate), via Cornell Law School's Legal Information Institute.
- California Labor Code 510; DLSE guidance on daily and weekly overtime.
- U.S. Department of Labor, State Minimum Wage Laws (updated July 1, 2026), for Alaska, Nevada, Kentucky and the state table.
- Colorado COMPS Order Rule 4.1.1.
- Internal Revenue Code sections 224 and 225; Schedule 1-A (Form 1040); IRS Fact Sheet FS-2026-13 (August 2026, including Q17 on other FLSA methods); IRS Notice 2025-69.
- Treasury final regulations TD 10044, 91 FR 19026 (April 13, 2026): qualified tips and the tipped occupation list.
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