
APIT · EPF/ETF · Government salary revision (Circular 10/2025)
Work out overtime pay from hours worked, the hourly rate (auto-derived from basic or a fixed monthly divisor) and the multiplier.
Estimates only — not professional tax, legal or HR advice. Verify with your payroll office.
Overtime entitlements in the private sector come from the Shop & Office Employees Act No. 19 of 1954 and related legislation, with rates often set by Wage Board orders for specific industries. Common practice is 1.5× the hourly rate for overtime on working days and 2× for rest days and holidays — but the applicable rate is the one in your employment contract or board order.
This tool lets you pick the multiplier (1×, 1.5× or 2×) and compute the exact amount.
The hourly rate is your basic salary divided by a monthly hour basis: 240 hours (30 days × 8 hours) is the common office convention; 200 hours (25 days × 8 hours) is used by some employers; or actual working days × 8 hours for shops with a different cycle.
Example: Rs 50,000 ÷ 240 = Rs 208.33/hour. Twenty hours at 1.5× = 20 × 208.33 × 1.5 = Rs 6,250 — exactly what the tool shows.
You can also enter a custom hourly rate (0 = auto). Overtime pay does not attract EPF/ETF.
Keep a signed record of overtime hours worked — disputes are common when records are informal. Overtime is taxed as regular income at your marginal APIT rate (unlike bonuses, which are flat).
Hourly rate = basic ÷ divisor. Common divisors: 240 (30 days × 8 hrs), 200 (25 days × 8 hrs) or actual working days × 8 hrs. EPF/ETF do not apply to overtime.