FLSA Workweek Rules for Qualified Overtime

An FLSA workweek is a fixed, recurring period of 168 hours — seven consecutive 24-hour days. It can start on any day, but it can't be changed to avoid overtime. Each workweek stands alone: 35 hours and 45 hours in two weeks at $20 gives $50.00 of qualified overtime, not zero.

Weeks that cross the year end

Code TT reports qualified overtime paid during the calendar year, so a week worked in late December 2026 and paid in January 2027 belongs on the 2027 W-2. Halftally uses the pay date column when you include one, and flags weeks that span two years.

Last reviewed 2026-10-28. General information, not tax advice. Your tax adviser can tell you what applies to you.