Employment law
Overtime: the manual calculation in four steps
The storekeeper unloaded trucks until 11 pm at the end of the week, then came back on a public holiday for stocktaking. On the time sheet, that adds up to twelve extra hours. On the payslip, a single line: "overtime: XOF 1,200". The calculation takes four steps, provided none is skipped and the hours are split before multiplying.
Our fictional running case: Kayes Logistique, a distribution warehouse with 30 employees. The storekeeper, Oumar, earns an actual overall wage of XOF 173,330 a month, full time.
1. The four-step method
| Step | Formula |
|---|---|
| 1. Hourly wage | Actual overall monthly wage ÷ 173.33 |
| 2. Premium amount | Hourly wage × premium rate |
| 3. Premium hour amount | Hourly wage + premium amount |
| 4. Total | Premium hour amount × number of hours |
The premium is the supplement added to the hourly wage; the premium hour is the hourly wage plus that supplement. It is the premium hour that is paid.
You do not pay the premium. You pay the hour, with its premium.
2. Where the base and divisor come from
The statutory working week is 40 hours. Labour Code, article L.131 Over a year, this gives an average of 173.33 hours per month:
173.33 = (40 hours × 52 weeks) ÷ 12 months
This divisor does not change from month to month, whether the month has four or five weeks. The premium applies to the actual overall wage paid for performing the work, not to reimbursed expenses. Labour Code, article L.137
3. A first simple example
Example. Oumar works 4 overtime hours on a working day, by day, between the 41st and 48th hour. Absent a collective agreement, the premium is 10%.
| Step | Calculation | Result |
|---|---|---|
| 1. Hourly wage | 173,330 ÷ 173.33 | XOF 1,000 |
| 2. Premium | 1,000 × 10% | XOF 100 |
| 3. Premium hour | 1,000 + 100 | XOF 1,100 |
| 4. Total for 4 hours | 1,100 × 4 | XOF 4,400 |
The most common mistake
Multiplying the number of hours by the premium alone: 100 × 4 = XOF 400. The employee then loses XOF 4,000 on these four hours, the pay for the hours themselves, and the error repeats every month.
What you need to do
- Always calculate the premium hour amount before multiplying.
- Check that one overtime hour costs more than the hourly wage.
4. Split before calculating
A single week often mixes several situations. Each hour is classified on three criteria before any calculation:
- the rank of the hour in the week: 41st to 48th, or beyond;
- the time: day, or night between 9 pm and 5 am;
- the day: working day, or non-working day (weekly rest, public holiday).
Night work is defined by a time band. Labour Code, article L.141 An hour worked from 8:30 pm to 9:30 pm therefore splits into half an hour at the day rate and half an hour at the night rate.
An example with several rates
Example. This week, Oumar works 50 hours on working days: the first 48 by day, the 49th and 50th from 9 pm to 11 pm. He also works 2 daytime hours on a public holiday. Statutory rates, hourly wage XOF 1,000.
| Band | Hours | Rate | Premium hour | Total |
|---|---|---|---|---|
| 41st to 48th hour, day | 8 | +10% | XOF 1,100 | XOF 8,800 |
| 49th and 50th hour, night | 2 | +50% | XOF 1,500 | XOF 3,000 |
| Public holiday, day | 2 | +50% | XOF 1,500 | XOF 3,000 |
| Weekly total | 12 | XOF 14,800 |
Incorrect calculation at a single 10% rate: 12 × 1,100 = XOF 13,200 Shortfall for the employee: 14,800 − 13,200 = XOF 1,600 in a single week
What you need to do
- Classify each hour by rank, time and day before calculating.
- Record start and end times to identify night hours.
5. Points to watch
- The 173.33 divisor applies to full-time staff; part-time staff are calculated on their contractual hours.
- The rates of the establishment or collective agreement apply first; the Code’s only in their absence.
- A flat overtime payment is valid only if it provides at least the pay legally due (article L.139).
- The 24-hour weekly rest can never be replaced by a payment (article L.142).
6. Showing the calculation on the payslip
The payslip must show gross pay with all its components, including overtime. When pay is hourly, it must also show the number of hours worked. Labour Code, article L.105 These entries are copied into the payment register (article L.107).
A clear layout shows, for each band: the number of hours, the rate, the premium hour amount and the total. It lets the employee check what is owed, and the employer prove it has paid. See Issuing payslips.
What you need to do
- Show one line per overtime band on the payslip.
- Keep time records together with the corresponding payslips.
A closer look: the legal framework
This calculation assumes the hours were worked lawfully: the inspector’s authorisation for production overtime, up to 18 hours per week, and compliance with weekly rest (Order No. 1566/MEFPT-SG). For rates, caps and equivalences, see Overtime.
Key takeaways in 6 points
- Calculate the hourly wage by dividing the actual overall wage by 173.33.
- Calculate the premium, then the premium hour, before multiplying by the number of hours.
- Split hours by rank, day or night band, and type of day.
- Split an hour that straddles 9 pm between the day and night rates.
- Apply agreed rates first, and the Code’s rates only in their absence.
- Show hours, rates and amounts on every payslip.