 In this presentation we will calculate regular and overtime pay for an hourly worker. We'll start off with the calculation of regular pay which is pretty straightforward as long as we know what how many hours were worked and what the rate is. Note however that to know the hours worked for regular pay we do need to know what the overtime rules are and how to calculate what is regular pay versus overtime pay. For example if an employee is subject to overtime and they're an hourly worker we typically have the federal rule that we have to have anything over 40 hours in a work week would then be overtime so if somebody worked 43 hours in a work week then 40 of them would be regular three of them would be overtime. It's possible for states to have more stringent rules such as daily requirements like a eight-hour day work day anything over eight hours being overtime as well so we in that case would need to be able