Accounting Dictionary
Time-and-a-half
Time-and-a-half is the legal overtime rate paid to non-managerial workers who work over 40 hours in a single week.
Mary makes $20 an hour and works 45 hours this week. Her regular pay would be 40 x $20 or $800. Her overtime pay would be 5 x $30 (20 x 1.5) or $150. Her total paycheck would be $950 (800 + 150).
https://accounting.uworld.com/cpa-review/lc/accounting-dictionary/term/time-and-a-half/
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