Overtime pay calculator
Enter your gross hourly rate and your hours for the week: the calculation breaks down the hours paid at +25% and +50%, what they earn in gross terms, and sets the year against the statutory overtime quota and the income tax exemption ceiling.
2026 rules — verified on September 3, 2026Free, no account
This content is part of the path: Running my employees' payroll· Step 6 of 12· Next step: Accrued paid leave calculator
Your result
Fill in the fields, then run the calculation: the full breakdown appears here, free of charge.
Sources and assumptions
- service-public.gouv.fr — F2391 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Toute heure de travail accomplie, à la demande de l'employeur, au-delà de la durée légale (35 heures par semaine ou 1 607 heures par an) est une heure supplémentaire. »
- service-public.gouv.fr — F2391 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « 50 % pour les heures suivantes (à partir de la 44e heure) »
- service-public.gouv.fr — F2391 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Si aucun de ces 3 accords n'existe dans l'entreprise, le nombre maximal d'heures supplémentaires est de 220 heures par salarié et par an. »
- service-public.gouv.fr — F2617 — tax year 2026, verified on September 3, 2026
Excerpt from the source : « Vos heures supplémentaires sont exonérées d'impôt sur le revenu dans la limite de 7 500 € (rémunération nette imposable) par an, pour les revenus de l'année 2026. »
Calculation assumptions
- Statutory overtime premiums, which apply in the absence of a collective agreement: an agreement may set other rates, with a 10% minimum, and a different annual quota.
- Compensatory rest in lieu of pay and the mandatory rest owed beyond the quota are not modelled: all overtime hours are assumed to be paid.
- Excludes the additional hours of part-time employees, which follow their own rules.
- Amounts are gross. The income tax exemption ceiling applies to net taxable pay, which is lower than gross pay: the comparison shown is an order of magnitude. The reduction in employee old-age contributions on overtime is not calculated.
- The annual estimate assumes the same volume of overtime in every week worked.
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This result is provided for information purposes only and does not constitute personalised tax advice. Check your situation with the tax authorities or a professional.