Learn: employer guides to the regular rate of pay, code TT, and PAGA audits
Employer-side guides to the most error-prone math in wage and hour: the regular rate, overtime premiums, and the new W-2 code TT. Every claim cites a primary source (IRS, DOL, CFR, case law); every method comes with a worked example you can check by hand.
W-2 Box 12 Code TT (tax year 2026)
The Employer's Guide to Calculating Qualified Overtime Compensation
What goes in the box, the two exclusion filters, why the ÷3 estimate fails when bonuses exist (per the IRS's own notice), the retroactive-bonus trap, and a five-step dry run before January 2027.
Regular rate of pay (federal + California)
Regular Rate of Pay Calculator — FLSA & California
Bonuses and differentials in the rate, California daily overtime and double time, Alvarado flat-sum divisors, Ferra meal premiums, and retroactive bonus true-ups — each with the underpayment shown against a base-rate computation.
In progress
- No Tax on Overtime: Employer Reporting Requirements for 2026 — the compliance timeline for payroll teams.
- Flat-Sum Bonuses in California: the Alvarado Divisor, Worked Through
- The PAGA Payroll Audit Playbook: What "Reasonable Steps" Actually Require
Want these when they publish? Request a snapshot or drop your email on the calculator page — one list, no noise.