California Labor Code § 510 • DIR IWC Verified

California Overtime Calculator: Daily, Double-Time & Take-Home Pay

California is the only state in the nation with a statutory double-time (2.0×) rule. Daily rules apply independently—even if your weekly hours stay under 40. Calculate your exact gross earnings split by tier and estimate your net take-home pay after California Franchise Tax Board withholdings, Federal tax, and FICA.

Data last verified: October 2026 • California Minimum Wage: $16.90/hr (effective Jan 1, 2026)Review calculation methodology →
1.5× Daily Overtime>8h to 12h daily • >40h weekly • 1st 8h on 7th day
2.0× Double Time>12h daily • >8h on 7th consecutive day
Salaried Non-ExemptWeekly Salary ÷ 40 (IWC Art. 17 §4(C))
2026 Exempt Threshold$70,304/yr ($16.90/hr × 2 × 2,080h)
Labor Code § 510 Engine

Calculate California Overtime & Net Take-Home Pay

Pay Structure:
$
$
Computed Regular Hourly Rate: $35.00/hr ($1,400.00 ÷ 40 hours)
California Shift Presets
Hours Worked by Workday (Day 1 through Day 7)• Daily rules apply even if week totals under 40 • No pyramiding
Total: 14.0 hrs4.0h OT • 2.0h DT
8 Reg + 4 OT + 2 DT
0 hrs
0 hrs
0 hrs
0 hrs
0 hrs
7th Day Rule
California Signature Output • Net Take-Home PayPer Bi-Weekly Paycheck
$1,029.08
Weekly take-home equivalent: $514.54 / week
Regular Pay (1.0×)
$280.00
8.0 hrs @ $35.00/hr
1.5× Overtime Pay
$210.00
4.0 hrs @ $52.50/hr
2.0× Double-Time Pay
$140.00
2.0 hrs @ $70.00/hr
Total Gross Pay
$630.00
Weekly gross earnings
California State Tax
-$25.20
CA Franchise Tax Board (~4.0%)
Federal Tax + FICA (7.65%)
-$111.20
Federal (10%) + FICA (7.65%)
Independent Daily Overtime • No Pyramiding:Under California Labor Code § 510, daily overtime and double time are mandatory even when total weekly hours remain below 40. Hours compensated at daily premium rates are never counted again under the weekly 40-hour rule.
Estimates only — not tax advice. Calculations reflect California Labor Code § 510, DIR IWC Wage Orders, IRS guidelines, and 2026 California Franchise Tax Board withholding schedules.
Important Federal Tax Notice

The "California Trap": Why Most California Overtime Is NOT Federally Tax-Deductible

Under the federal 2025–2028 "No Tax on Overtime" law (OBBBA § 225), workers can claim a federal overtime tax deduction at tax filing for qualified overtime pay. However, federal statute strictly limits the deduction to the federal FLSA premium slice: half-time (0.5×) regular rate for hours worked in excess of 40 in a workweek.

California daily overtime (hours 8–12 on shifts where weekly hours stay under 40), California double time (2.0×), and 7th consecutive day premiums do NOT qualify for the federal deduction. They are state-mandated premiums beyond the federal standard. FICA (7.65%) and standard payroll withholding still apply in full to all California overtime pay at payroll time.

California Statutory Rules

How California Overtime and Double Time Work Under Labor Code § 510

California provides the most protective overtime statutes in the United States under California Labor Code § 510, reinforced by the 17 industry wage orders adopted by the California Industrial Welfare Commission (IWC) and enforced by the Department of Industrial Relations (DIR) Division of Labor Standards Enforcement (DLSE).

1. The 1.5× Regular Rate Tier

Under Labor Code § 510(a), an employer must pay an employee one and one-half times (1.5×) their regular rate of pay for:

  • Hours worked over 8 up to 12 in a single workday;
  • Hours worked over 40 in a single workweek; and
  • The first 8 hours worked on the 7th consecutive day of work in an employer's designated workweek.

2. The 2.0× Double-Time Tier (California Exclusive)

California is the only state in the country with a statutory double-time rule. Under Labor Code § 510(a), an employer must pay two times (2.0×) the employee's regular rate of pay for:

  • Hours worked over 12 in a single workday; and
  • Hours worked over 8 on the 7th consecutive day of work in a workweek.

3. Strict Anti-Pyramiding Rule

California law strictly prohibits pyramiding of premium rates. An hour that has already been compensated at a daily overtime rate (1.5×) or daily double-time rate (2.0×) does not count toward the 40-hour weekly threshold. Only the first 8 regular hours of each workday accumulate toward the weekly 40-hour baseline.

4. Independent Daily Rules: Overtime Even Under 40 Weekly Hours

Unlike the federal Fair Labor Standards Act (FLSA), which only triggers overtime when total hours in a workweek exceed 40, California's daily rules are completely independent. An employee who works a single 14-hour shift in a workweek is legally owed 8 regular hours, 4 hours at 1.5×, and 2 hours at 2.0× double time—even though their total hours for the entire week equal just 14 hours.

5. Salaried Non-Exempt Workers: Weekly Salary ÷ 40

Under DIR IWC Article 17 § 4(C), the regular hourly rate of pay for a salaried non-exempt employee is determined strictly by dividing their weekly salary by 40 hours:

Regular Hourly Rate = Weekly Salary ÷ 40

California law explicitly rejects the federal fluctuating workweek method. An employer cannot divide a non-exempt employee's salary by actual hours worked (e.g. 50 or 60 hours) to reduce their regular hourly rate as hours increase.

6. Alternative Workweek Schedules (AWS)

Under California Labor Code § 511, employers and employees may establish an Alternative Workweek Schedule (such as a 4-day, 10-hour schedule) without daily overtime after 8 hours. However, an AWS can only be enacted with a two-thirds (2/3) secret-ballot vote of affected employees in an identifiable work unit and formal registration with the state Division of Labor Standards Enforcement. The 40-hour weekly overtime threshold continues to apply in all cases. (AWS schedules are out of scope for this v1 calculator and are noted here for legal completeness.)

Official California Primary Sources:Review the authoritative statutes directly on theCA Dept. of Industrial Relations, IWC Article 17 § 4 (PDF) ↗and theCalifornia DIR DLSE Overtime Portal ↗.

California Worked Examples (Real Math)

Real-world California shift scenarios demonstrating daily, double-time, and take-home results.

Example 1

The Single 14-Hour Shift

Working one 14-hour workday at $30.00/hour (only 14 total hours worked all week).

  • Regular Pay: 8 hrs × $30.00 = $240.00
  • Daily OT (1.5×): 4 hrs × $45.00 = $180.00
  • Double Time (2.0×): 2 hrs × $60.00 = $120.00
  • Total Gross: $540.00 (earned in 1 shift)
  • CA State Tax (~4%): -$21.60
  • Federal Tax + FICA: -$95.31
  • Net Take-Home: $423.09
Example 2

The 7th Consecutive Day

Working 8 hours every day for 7 consecutive days (56h total) at $25.00/hour.

  • Days 1–5 (Mon–Fri): 40 regular hrs @ $25 = $1,000.00
  • Day 6 (Sat): 8 weekly OT hrs (1.5×) @ $37.50 = $300.00
  • Day 7 (Sun): 8 hrs @ 1.5× (7th-day rule) = $300.00
  • Total Gross: $1,600.00
  • CA State Tax: -$64.00
  • Fed Tax + FICA: -$282.40
  • Net Take-Home: $1,253.60
Example 3

Salaried Non-Exempt ($1,400/wk)

$1,400.00 weekly salary working five 10-hour shifts (50h total).

  • Regular Rate: $1,400.00 ÷ 40 = $35.00/hr
  • Base Salary (40h): $1,400.00
  • Daily OT (1.5×): 10 hrs × $52.50 = $525.00
  • Weekly Gross Pay: $1,925.00
  • CA State Tax: -$77.00
  • Fed Tax + FICA: -$340.14
  • Net Take-Home: $1,507.86
California Labor FAQ

Frequently Asked Questions: California Overtime

Verified guidance on California Labor Code § 510, § 511, and DIR IWC Wage Orders.

How does California Labor Code § 510 calculate daily overtime and double time?

Under California Labor Code § 510, non-exempt employees must be paid 1.5× their regular rate for: (1) hours worked over 8 up to 12 in a single workday, (2) hours worked over 40 in a single workweek, and (3) the first 8 hours worked on the 7th consecutive day of work in a workweek. Double time (2.0× the regular rate) is legally required for: (1) hours worked over 12 in a single workday, and (2) hours worked over 8 on the 7th consecutive day of a workweek. California is the only state in the United States with a statutory double-time rule.

Do California daily overtime rules apply if total weekly hours are under 40?

Yes. California daily overtime and double-time rules operate independently of weekly hours. For example, if an employee works a single 14-hour shift in a workweek and zero hours the rest of the week (14 total hours), they are legally entitled to 8 regular hours, 4 overtime hours at 1.5×, and 2 double-time hours at 2.0×, even though their weekly total is well under 40 hours.

What is California's anti-pyramiding rule for overtime?

California Labor Code § 510 strictly prohibits pyramiding. An hour already compensated at a daily premium rate (1.5× or 2.0×) is never counted again toward the 40-hour weekly overtime threshold. Only regular hours (up to 8 per standard workday) accumulate toward the 40-hour weekly baseline.

How is overtime calculated for salaried non-exempt employees in California?

Under California Department of Industrial Relations (DIR) IWC Wage Orders (Article 17 § 4(C)), the regular hourly rate of pay for a salaried non-exempt employee is calculated by dividing their weekly salary by exactly 40 hours (regular rate = weekly salary ÷ 40). California law explicitly rejects the federal fluctuating workweek method, prohibiting employers from dividing salary by actual hours worked to dilute the overtime rate.

What is California's 7th consecutive day overtime rule?

Under California Labor Code § 510 and § 552, if an employee works all seven consecutive days within a single employer-established workweek, the first 8 hours on that 7th day must be paid at 1.5× the regular rate, and any hours worked beyond 8 hours on that 7th day must be paid at 2.0× double time, regardless of how many hours were worked earlier in the week.

Does California overtime qualify for the federal 'No Tax on Overtime' deduction?

Most California overtime premium does NOT qualify for the federal OBBBA § 225 overtime deduction. Federal law only allows a tax deduction for the FLSA premium slice—defined strictly as 0.5× the regular rate for hours worked beyond 40 in a workweek. California daily overtime (hours 8–12 on shifts where weekly hours stay under 40), California double time (2.0×), and 7th-day premiums are state-mandated extras that do not qualify for the federal deduction.