Pakistan Statutory Compliance StudioUpdated for Tax Year 2026–2027 (Finance Act 2026)

Overtime Calculator Pakistan (Double Rate)

Calculate overtime pay under Section 47 of the Factories Act 1934 and provincial labor laws. Compute hourly wages and 2.0x statutory double rates.

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Factories Act 1934 Section 47 · Statutory 2.0× Double Rate

Calculation Parameters

Compute legal double-rate overtime pay based on monthly salary and standard shift hours.

PKR 80,000
PKR 25KPKR 250KPKR 500K
Presets:
0 Hours40 Hours80 Hours
Estimated overtime pay
PKR 11,538for 15 hrs
Factories Act 1934
Total Compensation BreakdownBase: 87% · Overtime: 13%
Regular Base Pay: PKR 80,000
Overtime (2.0×): PKR 11,538
Normal Hourly WagePKR 384.6/hrMonthly ÷ 208 standard hrs
Statutory Double RatePKR 769.2/hr2.0× Factories Act Section 47
Overtime PayoutPKR 11,538For 15 excess hours
Total Gross PayPKR 91,538Base salary + overtime pay

* Estimates based on published statutory rules (Factories Act 1934). Actual company payroll withholding may vary based on individual allowances and exemptions.

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Official Pakistan Government Legal & Statutory Compliance Authorities

PayPeople processes payroll, attendance, and benefits in strict accordance with statutory rules promulgated by Pakistan federal and provincial authorities:

Regulatory Guidance

Statutory Context & Best Practices

Key legal frameworks, employer compliance requirements, and payroll integration guidelines.

Section 47 Factories Act 1934

Double the ordinary rate of wages (2.0×) for hours exceeding 9 hours/day or 48 hours/week.

Standard Hours Divisor

208 monthly hours represents 26 working days at 8 standard hours per day.

Statutory Overtime Under Section 47 of the Factories Act 1934

Under Section 47 of the Factories Act 1934 and provincial shops and establishments laws, when a worker works beyond 9 hours in any day or more than 48 hours in any week, overtime work is legally payable at double the ordinary rate of pay (2.0× statutory multiplier).

Calculating Hourly Wages and Overtime Multipliers

The standard legal formula for computing an employee’s hourly rate is: Monthly Gross or Basic Salary ÷ Standard Monthly Working Hours (commonly 208 hours, representing 26 working days × 8 hours per day). The overtime hourly rate is this base rate multiplied by 2.0 (Double Rate). Total overtime compensation equals the overtime hourly rate multiplied by overtime hours worked.

Taxability of Overtime Wages Under FBR Section 149

Overtime earnings form an integral part of an employee’s gross salary under Section 12 of the Income Tax Ordinance 2001. All overtime compensation must be included in monthly payroll before computing progressive salary tax withholding under Section 149 and submitting monthly statements under Section 165.

Connecting Biometric Attendance Directly to Payroll with PayPeople

Tracking overtime via paper attendance cards or disconnected spreadsheets creates attendance disputes, manual data-entry errors, and payroll delays. PayPeople integrates directly with biometric devices (ZKTeco, Hikvision, Dahua) and geo-fenced mobile attendance, automatically flags overtime hours, routes approvals to supervisors, and calculates 2.0× overtime into payroll with zero manual effort.

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