Who Gets Overtime Pay? FLSA Exemptions Explained

Updated October 25, 2026 · Sources linked in the text

Under the federal Fair Labor Standards Act (FLSA), most hourly workers must get at least 1.5 times their regular rate for hours over 40 in a workweek. Many salaried professionals, some industries and some public jobs are exempt, or follow different rules. Whether your overtime is required by the FLSA also decides whether it counts for the new no-tax-on-overtime deduction.

The basic rule

Overtime is figured by the workweek, not the pay period: hours over 40 in a fixed 7-day week earn time and a half. Federal law does not require overtime for weekends, holidays or long single days, though some states do (for example California's daily overtime). Each state's rules are on its paycheck calculator page.

Salaried "white-collar" exemptions

Employees can be exempt from overtime if they are paid a salary of at least $684 a week (the federal standard salary level) and their main duties are professional, administrative or executive work. Teachers are exempt whatever they are paid. Computer employees can be exempt at $27.63 an hour or more. Source Source

Jobs on our site that are often salaried and exempt: Nurse Practitioner, Nurse Anesthetist (CRNA), Physician Assistant, Pharmacist, Physical Therapist, Occupational Therapist, Accountant, Anesthesiologist, Psychiatrist, Family Doctor, Dentist, Veterinarian, Optometrist, Nurse Midwife, Clinical Psychologist, Social Worker (Healthcare), Electrical Engineer, Biomedical Engineer, Mechanical Engineer, Civil Engineer, Architect, Actuary, Data Scientist, HR Specialist, Healthcare Administrator, Project Manager, Software Engineer (Developer), Cybersecurity Analyst.

Nurses and hospital workers

Registered nurses can be exempt only if they are paid a salary of at least $684 a week; RNs paid by the hour are owed overtime. Licensed practical nurses generally are owed overtime. Source Hospitals and residential care facilities may use the "8 and 80" system instead: overtime after 8 hours in a day or 80 hours in a fixed 14-day period, agreed in advance. Source

Jobs on our site covered by these rules: Registered Nurse, Licensed Practical Nurse (LPN), Ultrasound Tech (Sonographer), Respiratory Therapist, Radiology Tech (X-Ray Tech), Surgical Tech, Phlebotomist, Nursing Assistant (CNA), MRI Tech, Physical Therapist Assistant, Medical Lab Technologist, Medical Billing and Coding Specialist, Sterile Processing Tech.

Police, firefighters and corrections

Public agencies can pay law enforcement and fire protection employees overtime on a work period of 7 to 28 days instead of a 40-hour week: after 171 hours in 28 days for law enforcement and 212 hours for fire protection. Source See Police Officer, Firefighter, Correctional Officer, Paramedic, EMT.

Truck drivers, mechanics and airline crews

Drivers whose work affects the safety of vehicles over 10,000 pounds in interstate commerce are exempt from FLSA overtime under the motor carrier exemption. Source Certain mechanics and sales and parts staff at car and truck dealerships are exempt. Source Airline employees are exempt from FLSA overtime. Source See Truck Driver, Auto Mechanic, Airline Pilot, Flight Attendant.

Most other hourly jobs

Most hourly jobs follow the basic 40-hour rule, including Dental Hygienist, Dental Assistant, Pharmacy Tech, Medical Assistant, Home Health Aide, Elevator Mechanic, Lineman (Power Line Worker), Plumber, Electrician, HVAC Technician, Carpenter, Welder, Construction Laborer, Paralegal, Customer Service Representative, Retail Salesperson, Cashier, Vet Tech, Forensic Science Technician.

Overtime and the no-tax-on-overtime deduction

From 2025 through 2028, the extra half of FLSA-required overtime pay can be deducted from federal taxable income, up to $12,500 a year for a single filer. Overtime paid only because of a contract, a state law or an employer policy does not count, so exempt employees and workers covered by an exemption generally have nothing to deduct. Source Estimate yours with the No Tax on Overtime Calculator or work out overtime pay with the Overtime Calculator.

This guide summarizes federal rules; your state may give more protection, and an exemption always depends on your actual duties and pay, not your job title.