Where double time comes from
The DOL's FLSA FAQ answers the question in one line: the FLSA has no requirement for double time pay. Federal overtime is 1.5 times the regular rate for hours over 40 in a workweek, and nothing extra is due just because work falls on a weekend or holiday.
Double time therefore comes from three places: state law, a union or employment contract, or company policy. California's rules, from the DIR overtime FAQ, are the ones most employers meet:
- 1.5 times the regular rate for hours over 8 and up to 12 in a workday, and for the first 8 hours on the seventh consecutive day of work in a workweek
- 2 times the regular rate for hours over 12 in a workday
- 2 times the regular rate for hours over 8 on the seventh consecutive day
The rate being doubled is the regular rate, which includes shift differentials and certain bonuses, not just the base hourly wage.
A 13-hour day in California
| Hours | Rate | Pay |
|---|---|---|
| First 8 hours | $20.00 | $160.00 |
| Hours 9 to 12 (4 hours) | $30.00 (1.5×) | $120.00 |
| Hour 13 | $40.00 (2×) | $40.00 |
| Day total | $320.00 |
Under federal rules alone the same day would be 13 hours at $20, or $260, with overtime counted only once the week passed 40 hours. California's daily rules add $60 to this one day.
Double time on the stub
Show double time as its own earnings line with its hours and rate: Regular 8.00 × $20.00, Overtime 4.00 × $30.00, Double time 1.00 × $40.00. California's wage statement rules require each hourly rate in effect and the hours worked at each, so lumping premium hours into one overtime figure is not enough there.
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Related terms
Questions
Is double time required on holidays?
Not by federal law. The FLSA requires no extra pay for weekend, night or holiday work. Holiday double time comes from a contract or company policy, or from a state rule tied to hours rather than to the date.
Which states require double time?
California is the main one, with daily and seventh-day rules. Most states follow the federal 40-hour weekly overtime rule with no double time. Check your state labor department before relying on either.
Is double time taxed differently?
No. It is wages like any other pay, subject to income tax withholding, social security and Medicare. An employer may treat overtime as regular or supplemental wages for withholding under Publication 15.
Sources
- DOL: FLSA frequently asked questions (read October 8, 2026)
- DOL: Overtime pay (read October 8, 2026)
- California DIR: Overtime FAQ (read October 8, 2026)
Figures are for the 2026 tax year unless the text says otherwise. This page explains a payroll term; it is general information, not tax or legal advice.