The premium is the easy part. See how the hourly rate is built, the paid-weekly-rest effect, and how habitual overtime feeds the vacation and 13th-salary average.
The hourly rate, before the premium
Overtime starts from the normal hourly rate, and the divisor comes from the contracted schedule: 220 for a 44-hour week, 200 for 40 hours, and so on. A R$ 3,000 salary on a 44-hour week gives R$ 13.64 per hour.
The premium applies on top of that: at least 50% on a working day (Constitution, article 7, XVI). A collective agreement can raise the percentage, and work on Sundays or holidays without compensation is usually paid at 100%. In the example, the 50% hour comes to R$ 20.46.
The hourly base is not the salary alone: the night premium, hazard and unhealthy-work premiums and other habitual salary-natured items belong in the overtime base. Ignoring that is the error that shows up most often in labour claims.
The weekly-rest effect, which is almost always missing
Habitual overtime increases paid weekly rest, and that effect is due (TST Precedent 172). The calculation divides the month’s overtime by the working days and multiplies by the rest days (Sundays and holidays).
With 10 overtime hours in a month, 25 working days and 5 rest days: R$ 204.60 of overtime, divided by 25 and multiplied by 5, gives R$ 40.92 of weekly rest on overtime. It looks small, until you multiply it by 12 months and by the whole headcount.
Vacation, 13th salary and the average of variable pay
Habitual overtime is part of the average that feeds vacation and the 13th salary. In practice, someone who works overtime every month has vacation and 13th pay above their nominal salary, and the calculation has to reflect that.
The averaging method (last 12 months, accrual period, physical or financial average) has to be defined and applied consistently. Switching methods from one year to the next without a record is the kind of detail that sinks a company’s defence.
Limits and the hours bank
The legal limit is 2 overtime hours per day (CLT, article 59). Beyond that the hour is still owed, but the company is exposed to administrative penalties, and habitual excess weighs in an inspection.
An hours bank is an alternative to payment, not to recording: the hour still has to be logged, and compensation follows the agreement’s window (up to 6 months in a written individual agreement, up to 12 in a collective one). An hour not compensated in time becomes overtime with its premium.
Where the math usually breaks
Wrong divisor for the real schedule, a base without the habitual premiums, forgotten weekly rest, Sunday overtime paid at 50%, and a vacation average without variable pay: five errors, and every one of them shows up on payslips each month at companies calculating in spreadsheets.
The other error is quieter: overtime approved by a manager with no trail. Without knowing who authorised what, the argument about habitual overtime has no defence.
Overtime calculated from the timesheet
In Avos overtime comes from the treated timesheet, with the premium band, the weekly-rest effect and automatic entry into the vacation and 13th-salary average. Manager approval is recorded, and the payslip shows the composition instead of a total with no explanation.