Official Sources and Review Dates

How to read the register

The wage and tax entries are primary US federal and California agency materials used to define a narrow calculation boundary. Google entries support the privacy explanations for measurement, advertising, cookies, and consent.

Document date: The edition, update, tax year, or visible status supplied by the publisher.
Reviewed: When PayClocked checked the linked material—not an agency endorsement.
Used for: The exact rule boundary or public explanation supported by that source.

The current law, regulation, form, instruction, and agency source control. A general source cannot resolve an individual exemption, occupation, agreement, or tax fact by itself.

Federal overtime pay

USCODE-29-207Office of the Law Revision Counsel, US House of Representatives

29 U.S.C. § 207 — Maximum hours

Document status/date

Current preliminary US Code page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Statutory general weekly threshold and minimum overtime premium under FLSA § 7.
DOL-FS-56AUS Department of Labor, Wage and Hour Division

Fact Sheet #56A: Overview of the Regular Rate of Pay Under the FLSA

Document status/date

Current page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Regular-rate formula, included remuneration and statutory exclusions.
DOL-FS-56CUS Department of Labor, Wage and Hour Division

Fact Sheet #56C: Bonuses Under the FLSA

Document status/date

Current page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Discretionary and nondiscretionary bonus treatment and recalculation examples.

Federal deduction

IRS-NTO-OVERVIEWInternal Revenue Service

What to know about the No Tax on Overtime deduction

Document status/date

Current page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Eligibility overview, filing requirement, limits, MAGI reduction and 2025 transition guidance.
IRS-FS-2026-13Internal Revenue Service

FS-2026-13: Questions and answers about the qualified overtime deduction

Document status/date

Updated August 6, 2026

Reviewed

August 27, 2026

Used for

Qualified compensation, FLSA minimum premium, state and contract premiums, double-time and 2026 reporting.
IRS-SCHEDULE-1A-2025Internal Revenue Service

2025 Schedule 1-A (Form 1040)

Document status/date

2025 form

Reviewed

August 27, 2026

Used for

2025 overtime deduction lines, cap and MAGI reduction worksheet structure.
IRS-1040-INSTRUCTIONS-2025Internal Revenue Service

2025 Instructions for Form 1040 and 1040-SR

Document status/date

2025 instructions

Reviewed

August 27, 2026

Used for

Schedule 1-A instructions and the 2025 method for determining qualified overtime compensation.
IRS-PUBLICATION-505-2026Internal Revenue Service

Publication 505, Tax Withholding and Estimated Tax

Document status/date

2026 edition reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Current 2026 W-2 and information-return reporting references for qualified overtime compensation.

California overtime and tax

CA-DIR-OVERTIMECalifornia Department of Industrial Relations

Overtime FAQ

Document status/date

Current page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

General daily, weekly, seventh-day and double-time rules, plus regular-rate guidance.
CA-DIR-EXCEPTIONSCalifornia Department of Industrial Relations

Overtime exceptions and exemptions

Document status/date

Current page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Scope boundary showing that occupations, schedules and agreements can require different rules.
CA-DIR-AB60-NO-PYRAMIDINGCalifornia Division of Labor Standards Enforcement

AB 60 Overtime Requirements; No Pyramiding of Overtime Hours

Document status/date

Opinion letter dated January 19, 2000

Reviewed

August 27, 2026

Used for

Interaction of California daily and weekly overtime and the no-pyramiding rule.
CA-FTB-FEDERAL-CHANGESCalifornia Franchise Tax Board

Summary of federal income tax changes

Document status/date

Current page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

California nonconformity with the federal qualified overtime deduction.

Google measurement and advertising

GOOGLE-GA4-SAFEGUARDSGoogle Analytics

Safeguarding your data

Document status/date

Current help page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Analytics data controls, retention, deletion, access, and service-protection uses.
GOOGLE-GA4-IP-USAGEGoogle Analytics

Usage of IP address for non-EU, non-Switzerland, or non-UK users

Document status/date

Current help page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Regional IP processing for service operation, spam detection, coarse location, and linked Google Ads controls.
GOOGLE-GA4-RETENTIONGoogle Analytics

Data retention

Document status/date

Current help page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

User-level and event-level retention controls and the separate treatment of standard aggregated reports.
GOOGLE-ADSENSE-COOKIESGoogle AdSense

How AdSense uses cookies

Document status/date

Current help page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Advertising cookies, measurement, frequency control, personalization, and visitor notice.
GOOGLE-PRIVACY-MESSAGINGGoogle AdSense

About Privacy & messaging

Document status/date

Current help page reviewed August 27, 2026

Reviewed

August 27, 2026

Used for

Consent and opt-out messages, regulation-specific choices, and account-level controls.

Superseded material

The earlier IRS “Questions and answers about the new deduction for qualified overtime compensation” page remains in the provenance history because the IRS marks it as replaced by FS-2026-13. It does not silently drive a current result.

Report a source change

Use the public channel in Terms and Legal Notices to report a broken link, newer official document, or discrepancy. Include the source ID and public agency URL, but do not send salary, timesheet, employer, MAGI, filing, or tax-form information.