FLSA 29 U.S.C. § 207(j)
Authoritative Statutory Source
FLSA 8/80 Overtime Rule (Healthcare)
Hospital overtime exception requiring 1.5× pay for hours exceeding 8 in a day OR 80 in 14 days.
Detailed Definition & Statutory Context
FLSA 8/80 Overtime Rule (Healthcare) is governed by FLSA 29 U.S.C. § 207(j) standards across corporate payroll administration, statutory tax withholding, and general ledger labor accounting. Rigorous compliance with FLSA 8/80 Overtime Rule (Healthcare) prevents IRS Form 941 deposit penalties and FLSA wage-and-hour litigation.
Statutory Formula & Equation
Overtime Hours = Hours Worked > 8 per Day + Additional Hours Worked > 80 per 14-Day Period
General Ledger / Payroll Journal Entry Standard
Debit: Gross Payroll Expense / Employer Tax Expense
Credit: FICA Taxes Payable / Federal Income Tax Payable / Net Pay Cash
Credit: FICA Taxes Payable / Federal Income Tax Payable / Net Pay Cash
Common Operational Pitfalls
- Excluding non-discretionary bonuses from FLSA overtime regular-rate calculations.
- Failing to cap Social Security tax withholding once employee earnings exceed the $168,600 wage base.
- Misclassifying non-exempt hourly employees as exempt salaried workers.