Are overtime payments reportable compensation?

Overtime is additional pay you earn for working time in excess of your regularly scheduled shift, and is reportable compensation. Some examples of overtime are:
(1) Additional pay for working on a holiday. If you receive an extra payment for working on a scheduled holiday, the payment is overtime. Your employer may make the additional payment when the holiday occurs or in a lump sum at some other time.
Example:
Bill works on Christmas day. He is given the option of taking another day off with pay or receiving an extra day's pay. If he opts for the extra pay, the payment is overtime and is reportable compensation. If he takes another day off in lieu of the extra pay, it is paid leave and also qualifies as reportable compensation.
(2) Callback pay. If your employer offers you a special rate of pay for returning to work when called after the end of your regular shift, it is overtime.
(3) Court pay. If you receive an additional payment for appearing in court or performing other duties outside your regularly scheduled shift, it is overtime.
[Statutory Authority: RCW 41.50.050(5) and 41.37.010(6). WSR 08-02-046, ยง 415-106-220, filed 12/27/07, effective 1/27/08.]
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