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U.S. Master Payroll Guide (2011)
This one-source resource to payroll is part of CCH's Master Series of professional guidebooks. You'll find everything you need to know about payroll from employers and their obligations to payroll withholding and tax deposits to payroll management and administration issues.
Daylight saving time starts at 2 a.m. Sunday, March 9, when clocks will be set forward one hour. Shift workers on duty at that time will work one hour less, and paying them for a full shift may raise questions under the Fair Labor Standards Act.
An additional hour of pay provided to an employee who works less than a "full" shift need not be included in calculating the worker's regular rate of pay when considering any overtime for that week. At the same time, the extra hour of pay may not be credited toward any overtime pay that may be due. When daylight saving time ends, employees working a nine-hour shift because the clock is turned back must be paid for all hours worked, and the extra hour must be counted in establishing the hours worked in that week.
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