How to Calculate Overtime Pay in Brazil: Complete 2025 Guide
Learn how to calculate overtime pay under CLT rules. Includes 50% and 100% premiums, holiday rates, and impacts on 13th salary and FGTS.
Overtime pay is one of the most important labor rights and also one of the calculations that generates the most questions for both employers and employees. In 2025, CLT (labor law) rules remain clear: work beyond normal hours must be compensated with a minimum 50% premium.
Knowing exactly how to calculate overtime is essential to ensure your rights are respected. This complete guide explains all the calculation details, from the base value to the impacts on 13th salary and FGTS (severance fund).
Overtime Under CLT
The Consolidação das Leis do Trabalho (CLT - labor law consolidation) establishes specific rules for overtime work. All work performed beyond contractual hours must be paid as overtime, except in cases of pre-authorized time compensation.
Overtime Limits
The maximum overtime limit allowed is 2 hours per day, totaling 10 daily hours considering the normal 8-hour workday. This limit protects both worker health and prevents employer abuse.
The main situations that allow overtime are:
- Individual or collective agreement between employer and employee
- Exceptional situations requiring urgent work
- Cases of force majeure or pressing necessity
- Making up for business interruptions
50% and 100% Premiums
The minimum overtime premium is 50% above the normal hourly rate. On weekdays and Saturdays, the premium is 50%. On Sundays and holidays, the premium increases to 100%, doubling the normal hourly rate.
| Day of Week | Minimum Premium | Final Value |
|---|---|---|
| Monday to Friday | 50% | 150% of normal hour |
| Saturday | 50% | 150% of normal hour |
| Sunday | 100% | 200% of normal hour |
| Holiday | 100% | 200% of normal hour |
How to Calculate Overtime
Overtime calculation involves three main steps: determining the normal hourly rate, applying the corresponding premium, and calculating DSR (Paid Weekly Rest).
Normal Hourly Rate
To calculate the normal hourly rate, divide the monthly salary by 220 hours (considering a 30-day commercial month with 8-hour daily shifts, including Saturdays). For those working only Monday to Friday, use 180 hours.
Example: Salary of R$ 3,000.00 ÷ 220 hours = R$ 13.64 per normal hour
Premium Calculation
After finding the normal hourly rate, multiply by the corresponding premium. For overtime on weekdays (50% premium), the final value will be 1.5 times the normal hour.
Example: R$ 13.64 × 1.5 = R$ 20.46 per overtime hour (50%) Holiday: R$ 13.64 × 2.0 = R$ 27.28 per overtime hour (100%)
DSR on Overtime
Paid Weekly Rest applies to overtime worked. For every 6 days of overtime, add 1/6 of the value as DSR, which corresponds to Sunday.
Time Bank System
The time bank system allows overtime compensation through time off, avoiding immediate premium payment. It’s a legal alternative that benefits both company and employee when well structured.
Compensation Rules
To implement a time bank, a written agreement between parties is mandatory. Main rules include:
- Maximum compensation period: 6 months
- 2 overtime hours per day limit maintained
- Time off must be granted within the deadline
- Uncompensated hours must be paid with premium
Time Bank Agreement
The agreement must clearly specify compensation terms. Without formal agreement or rule non-compliance, all hours must be paid with 50% or 100% premium.
Example: 10 overtime hours worked in January must be compensated with 10 hours off by June, otherwise they’ll be paid in full.
Holiday Overtime
Holiday work has specific rules that significantly increase the value of hours worked. On national holidays, the minimum premium is 100%, doubling the normal hourly rate.
Sunday Work
Sundays are considered mandatory rest days. Working on Sundays requires a 100% premium plus compensatory time off during the week, or double pay for the normal day.
Night Premium with Overtime
When overtime occurs during night hours (10 PM to 5 AM), two premiums apply: 20% night premium plus 50% overtime premium, resulting in 80% total premium.
Example: Normal hour R$ 13.64 → Night overtime hour = R$ 13.64 × 1.8 = R$ 24.55
Overtime Impact
Overtime doesn’t just impact monthly salary. It affects various other labor benefits, significantly increasing costs for companies and amounts received by employees.
13th Salary and Vacation
Regular overtime integrates into 13th salary and vacation calculations. If an employee consistently works 20 overtime hours monthly, this value will be considered in annual benefit calculations.
FGTS on Overtime
The 8% FGTS applies to the total overtime value paid. This means beyond the premium, workers also receive proportional FGTS deposits.
Complete Calculation Examples
To clarify all concepts, let’s calculate a complete example with different overtime situations.
Employee data:
- Salary: R$ 4,000.00
- Schedule: Monday to Friday (180 hours/month)
- Normal hourly rate: R$ 4,000 ÷ 180 = R$ 22.22
Overtime worked in one month:
- 15 overtime hours on weekdays
- 4 overtime hours on Sunday
- 2 overtime hours on holiday
Detailed calculation:
| Type | Hours | Unit Value | Premium | Total |
|---|---|---|---|---|
| Weekdays | 15h | R$ 22.22 | 50% | R$ 500.00 |
| Sunday | 4h | R$ 22.22 | 100% | R$ 177.76 |
| Holiday | 2h | R$ 22.22 | 100% | R$ 88.88 |
| Total | 21h | - | - | R$ 766.64 |
To make your overtime calculations easier, use our specialized calculator. The tool automatically considers all premiums, DSR, and labor impacts.
Frequently Asked Questions
How do I calculate overtime value with 50% premium?
Divide salary by 220 hours (or 180 for Monday to Friday), then multiply by 1.5. Example: salary R$ 3,000 ÷ 220 = R$ 13.64 × 1.5 = R$ 20.46 per overtime hour.
What’s the maximum overtime limit per day?
The limit is 2 overtime hours per day, totaling maximum 10 daily hours. This limit cannot be exceeded even with agreement between parties.
What premium do holiday overtime hours have?
On national holidays, the minimum premium is 100%, meaning overtime hourly rate is double the normal hour. Some municipal or state holidays may have specific rules.
How does the time bank system work under CLT?
Time bank allows compensating overtime with time off within 6 months. Requires written agreement and if not compensated within deadline, hours must be paid with premium.
Does overtime count in 13th salary calculation?
Yes, regular overtime integrates into 13th salary. If you work overtime regularly, the 12-month average will be considered in the thirteenth salary calculation.
Do I need to pay FGTS on overtime?
Yes, 8% FGTS applies to the full overtime value paid. Deposits are made normally along with base salary FGTS.
Can I refuse to work overtime?
In normal situations, you can refuse overtime if there’s no prior agreement. However, in cases of force majeure or company pressing necessity, overtime may be mandatory.