Brazil overtime calculation and DSR reflex
An hour of overtime is not worth just the hourly rate plus a premium: it also pushes money into weekly paid rest, vacation and the 13th salary, so the real cost of habitual overtime is higher than simply hours worked times the premium rate.
The hourly rate comes straight from salary divided by the workweek divisor (here 220, the standard 44-hour weekly schedule under TST Precedent 431); from there, each overtime hour is worth R$ 15 (R$ 10 plus 50%).
That R$ 180 does not come from overtime worked on a Sunday, but from the weekday overtime reflex into the rest day, exactly the mechanism set out in TST Precedent 172.
The reflexes add up to roughly 21% of the base (overtime plus DSR): 1/12 for the 13th salary, 1/12 times 4/3 for vacation plus a third, and 8% FGTS on those two reflexes, under article 15 of Law 8,036/1990.
50% on regular working days (CF art. 7, XVI) and 100% (paid double) on uncompensated Sundays and holidays (Law 605/1949, art. 9; TST Súmula 146), unless a collective agreement provides higher rates.
Only habitual overtime, meaning overtime worked regularly rather than as an isolated one-off; TST Precedent 172 is the basis for this reflex, and it is calculated by dividing the month overtime value by business days and multiplying by that same month Sundays and holidays.
It is 100%, meaning double the regular hourly rate, when Sunday or holiday work is not compensated with a day off elsewhere, under article 9 of Law 605/1949 and TST Precedent 146, double the 50% floor that applies on a weekday.
Yes, when it is a habitual premium: TST Precedent 264 requires using the full salary base, meaning salary plus regularly paid components of a wage nature, such as unhealthy-work, hazard and night-shift premiums, not just the bare nominal salary.
TST Precedent 431 ties the divisor to the contractual weekly schedule: 220 for a 44-hour week, 200 for 40 hours and 180 for 36 hours; using the wrong divisor changes the hourly rate and, as a result, the entire chain of overtime, DSR and reflexes.
⚠️ Educational estimate. Confirm with qualified professional.
CLT arts. 58–59 (adicional de 50% em dia útil e 100% em domingo/feriado); Súm. 264 TST (base: salário + adicionais habituais); Súm. 431 TST (divisor 220).