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This question is about employer.
Typically, overtime is any hours worked after 40 hours in 7 days. Overtime is additional pay for additional hours worked, and this rate varies from state to state. For some states, workers are paid at a rate of 1.5 times their hourly rate. There are cases where overtime workers receive double pay for their hours over that 40-hour limit.
Overtime is extra pay for workers who are not salaried. You do not typically receive overtime if you work at a salaried job. You may be expected to sometimes work more than 40 hours, and that does not mean you have an increase in your salary.
A great example of this is an investment banker. Entry-level investment bankers can work up to 110 hours a week, but since they are only contracted for 40, they do not receive overtime as working more than that is a "choice," and they are salaried workers. Overtime is only for hourly employees.

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