Overtime Hours Calculator 2026: Complete Guide

Calculating overtime hours is essential for workers and employers to ensure proper compliance with Brazilian labor legislation. In 2026, the rules remain based on the CLT (Brazilian labor law), with specific percentages that vary according to the day and hours worked.

This complete guide explains how to calculate overtime, the different types of additional pay, and the effects on other labor rights.

What are overtime hours

Labor legislation

The CLT defines overtime as work performed beyond the normal workday of 8 hours daily or 44 hours weekly. All extraordinary work must be compensated with a minimum additional percentage over the normal hourly rate.

Article 7 of the Federal Constitution guarantees an additional minimum of 50% over the normal hour. The CLT regulates specific situations and applicable percentages.

Legal limits

The law establishes clear limits for overtime:

• Maximum 2 overtime hours per day
• Written agreement mandatory between employee and employer
• Compensation possible through time banking
• Prior authorization from the company required

Types of additional pay

Overtime percentages vary according to the period:

• 50%: weekdays (Monday to Friday)
• 100%: Sundays and holidays
• Variable: Saturdays (50% or 100% according to agreement)

How to calculate overtime

Normal hourly rate

To calculate overtime, first determine the normal hourly rate:

Formula: Monthly salary ÷ 220 hours = Normal hourly rate

Example: Salary of R$ 3,000 ÷ 220 = R$ 13.64 per hour

50% additional

The 50% additional applies mainly on weekdays:

• Normal hourly rate × 1.5 = 50% overtime hourly rate
• R$ 13.64 × 1.5 = R$ 20.46 per overtime hour

100% additional

The 100% additional applies on Sundays and holidays:

• Normal hourly rate × 2 = 100% overtime hourly rate
• R$ 13.64 × 2 = R$ 27.28 per overtime hour

Use our overtime hours calculator to get precise calculations automatically.

Overtime in different situations

Weekdays

On weekdays (Monday to Friday), the 50% additional applies:

• Normal workday: 8 hours
• Limit: 2 overtime hours per day
• Compensation: normal hour + 50%

Saturdays

Saturday treatment varies according to the schedule:

• 6×1 scale: Saturday as normal day (50% if exceeding workday)
• Monday to Friday: Saturday as Sunday (100%)
• Collective agreement: may define specific percentage

Sundays and holidays

Work on Sundays and holidays requires 100% additional:

• Specific legal authorization required
• Mandatory compensatory day off
• Double compensation of normal hour

Effects of overtime

DSR (Weekly Paid Rest)

Regular overtime is integrated into the DSR:

• Average overtime hours for the month
• Division by working days worked
• Multiplication by Sundays and holidays

Example: 20 overtime hours in 22 working days = 0.91 hour/day × 4 Sundays = 3.64 overtime hours in DSR

13th salary

Regular overtime comprises the 13th salary calculation base:

• Average overtime from the last 12 months
• Proportional integration to the period worked
• Automatic calculation by payroll

Vacation

Overtime reflects in vacation calculation:

• Average overtime from the last 12 months
• Constitutional 1/3 increase over the total
• Payment together with vacation compensation

FGTS (severance fund)

Overtime integrates the FGTS calculation base:

• 8% incidence over the amount
• Mandatory monthly deposit
• Balance composition for withdrawal

Time banking

Compensation

Time banking allows compensating overtime:

• Individual or collective written agreement
• Maximum 1-year deadline for compensation
• Double settlement if not compensated

Balance calculation

Time banking control requires:

• Precise recording of entry and exit
• Updated balance monthly
• Priority compensation within deadline
• Double payment of uncompensated balance

Practical examples

Situation 1: Employee with salary of R$ 2,500, worked 6 overtime hours on weekdays

• Hourly rate: R$ 2,500 ÷ 220 = R$ 11.36
• 50% overtime hour: R$ 11.36 × 1.5 = R$ 17.04
• Total: 6 × R$ 17.04 = R$ 102.24

Situation 2: Same employee, 3 hours on Sunday

• 100% overtime hour: R$ 11.36 × 2 = R$ 22.72
• Total: 3 × R$ 22.72 = R$ 68.16

Situation 3: DSR over 20 regular overtime hours

• Average: 20 ÷ 22 working days = 0.91 hour/day
• DSR: 0.91 × 4 Sundays = 3.64 overtime hours
• Amount: 3.64 × R$ 17.04 = R$ 62.03

Frequently Asked Questions

Can I refuse to work overtime?

Yes, overtime depends on agreement between parties. The employer cannot force it, except in cases of force majeure or pressing necessity, limited to 4 hours daily.

How does time banking work?

Time banking allows compensating overtime with time off. Requires written agreement and maximum 1-year deadline. Uncompensated hours must be paid double.

What amount do overtime hours apply to?

Overtime is calculated on the base salary, including fixed additionals like hazard and danger pay. Does not include variable benefits like occasional commissions.

What’s the daily overtime limit?

The legal limit is 2 overtime hours per day. In exceptional situations (force majeure), it can extend to 4 hours, but requires communication to the Ministry of Labor.

Is Saturday overtime?

Depends on the work schedule. On 6×1 scale, Saturday is a normal day. On Monday to Friday schedule, Saturday may be considered overtime with 100% additional.

How to calculate DSR over overtime?

Calculate the daily average of monthly overtime (total ÷ working days) and multiply by Sundays and holidays. The result integrates DSR compensation.

Is overtime discounted from Income Tax?

Yes, overtime integrates the base for IRPF (income tax) calculation. The discount follows the normal progressive table, with no differentiated treatment for the additional.