Overtime in Brazil
The Constitution guarantees that overtime is paid at least 50% above the normal hourly rate. Work on Sundays and public holidays without a day off in return is usually paid at 100%. Overtime also increases the paid weekly rest (DSR): the rest days of the month are paid in proportion to the overtime.
The hourly rate divides the monthly salary by a divisor: 220 for a 44-hour week, 200 for 40 hours.
Worked example
Salary R$ 2,200 (R$ 10 an hour), 10 hours at 50% and 4 at 100%, in a month with 25 working days and 5 Sundays and holidays:
- 10 × R$ 15 = R$ 150
- 4 × R$ 20 = R$ 80
- DSR: (150 + 80) ÷ 25 × 5 = R$ 46
- Total overtime: R$ 276
Overtime is part of pay for INSS, income tax, FGTS, vacation and the 13th salary.
How this works
The page divides the salary by the hours divisor for the hourly rate, multiplies it by 1.5 and 2 for the two kinds of overtime, and adds the DSR reflex: total overtime pay divided by the month's working days and multiplied by its Sundays and holidays. Amounts are rounded to the cent.
Frequently asked
What is the minimum overtime rate in Brazil?
50% above the normal hourly rate, set by the Constitution.
What is DSR on overtime?
The extra pay on weekly rest days that results from regular overtime.
Which divisor should I use?
220 for a 44-hour week, 200 for 40 hours, 180 for 36 hours.
Is overtime taxed?
Yes. It counts for INSS, income tax and FGTS.
Sources
- Constituição Federal de 1988, art. 7º (direitos dos trabalhadores)
- Consolidação das Leis do Trabalho (Decreto-Lei nº 5.452/1943)
- Lei nº 605/1949 — repouso semanal remunerado (DSR)
Reviewed Oct 17, 2026 · test vectors fixtures/calculators/finance/br/overtime-pay/