Overtime Calculator 2026
How is overtime pay calculated?
Overtime hourly pay = base hourly pay × (1 + the collective agreement uplift). Typical uplifts: +25% on weekdays, +30% at night, +50% on public holidays, +60% at night on public holidays. Example: €10/h with +25% = €12.50/h.
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Overtime Calculator 2026
Calculate the premium and compensation for overtime work
Overtime hours
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How to Use the Overtime Calculator
The Overtime Calculator lets you know exactly how much your extra work hours are worth. Enter your gross hourly rate, the number of hours by overtime type, and get the gross pay.
What This Tool Calculates
The calculator automatically determines:
- Increased hourly rate for each overtime type, based on the gross hourly rate you enter (if you do not know it, divide the gross monthly salary by the hourly divisor of your collective bargaining agreement, CCNL)
- Daytime weekday overtime pay with a 25% premium
- Nighttime overtime pay with a 50% premium
- Holiday overtime pay with a 50% premium
- Nighttime holiday overtime pay with a 75% premium
- Total gross and premium portion
Overtime Premiums by Law
Overtime work must be compensated with a premium over the regular hourly rate. The percentages vary depending on the applicable collective bargaining agreement, but the most common reference values are: +25% for daytime weekday, +50% for nighttime and holiday, +75% for nighttime holiday. Some agreements (such as the Commerce sector) provide lower premiums for the first weekly overtime hours.
Overtime Limits
Italian law (Legislative Decree 66/2003) sets the maximum limit at 250 overtime hours per year per worker. Additionally, the average weekly working time (regular + overtime) cannot exceed 48 hours calculated over a 4-month reference period. The minimum daily rest is 11 consecutive hours. These limits may be modified (for better or worse) by the applicable collective bargaining agreement.
How to Find the Hourly Divisor
The hourly rate is calculated by dividing the gross monthly salary by the hourly divisor specified in the collective bargaining agreement. The most common divisors are: 168 (Commerce CCNL, 40 hours/week), 173 (Metalworking CCNL), and 156 (Public Sector CCNL). If you do not know your divisor, check your collective bargaining agreement or ask the payroll department.
Taxation of Overtime
Overtime is subject to INPS contributions (approximately 9.19% borne by the employee) and ordinary income tax (IRPEF) by bracket. A special tax break exists for productivity bonuses linked to efficiency improvements: a 1% flat tax on up to 5,000 euros per year in 2026 and 2027 (Law 199/2025; the ordinary rate is 10%), for employment income up to 80,000 euros in the previous year. The calculator shows the gross pay; the net amount depends on your marginal IRPEF bracket.
Time Bank
Some collective bargaining agreements provide a time bank as an alternative to payment: overtime hours are set aside and can be taken as paid leave within 12-24 months. In this case, the percentage premium is still paid in the paycheck, while the base hours are "deposited."
Who This Is For
The calculator is designed for employees who want to verify the accuracy of overtime on their pay slips, for employers who need to estimate the cost of extra work, and for payroll consultants who manage wages.
