How Firefighter Overtime Is Calculated: FLSA 207(k) Explained

The 207(k) Exemption: A Different Work Period

Under standard FLSA rules, non-exempt employees earn overtime (1.5× regular rate) for any hours worked beyond 40 in a 7-day workweek. Fire departments, however, are permitted to elect the Section 207(k) exemption, which allows them to define a work period of between 7 and 28 days instead of the fixed 7-day week. The overwhelming majority of career fire departments use a 28-day work period.

Under a 28-day work period, the overtime threshold is calculated as: (hours in standard workweek) × 2.857. For a 40-hour-equivalent threshold, this works out to 212 hours per 28-day period — approximately 2,767 hours annually. Firefighters do not earn statutory overtime until they exceed 212 hours within that 28-day window. This is dramatically higher than the 160 hours a standard employee would work over four weeks, which is precisely why the exemption exists: fire suppression schedules routinely exceed 40 hours per week by design.

How the Regular Rate Is Derived

Overtime is paid at 1.5× the "regular rate." For salaried firefighters, the regular rate is not the hourly wage listed on a job posting — it is derived by dividing the firefighter's total base salary (plus certain non-discretionary stipends) by the number of hours actually scheduled in the work period. A firefighter earning $70,000 base on a 24/48 schedule (approximately 2,920 annual hours) has a regular rate of about $23.97 per hour. Overtime hours are paid at roughly $35.96.

This derivation matters enormously. Two firefighters with identical $70,000 salaries but different shift schedules will have different regular rates and therefore different overtime values per hour. A firefighter on a lighter schedule (fewer scheduled hours) has a higher regular rate, meaning each overtime hour is worth more — but they may also hit the 212-hour threshold less often. The interaction between scheduled hours, regular rate, and threshold is the core engine of the comparator tool.

Shift Schedules and Their Overtime Impact

The four most common shift schedules produce very different overtime outcomes:

• 24/48 (1 on / 2 off): Averages ~2,920 hours per year. Comfortably exceeds the 212-hour threshold every period, generating consistent overtime.
• 48/96 (2 on / 4 off): Produces a similar annual hour total to 24/48 but concentrates hours into longer tours. Overtime accrual is comparable.
• Kelly Schedule: A 9-day rotation averaging 52.5 hours/week. Designed to keep firefighters near the threshold so overtime is predictable and manageable.
• 72-hour week: Far exceeds the threshold every period. Generates the most overtime but also the most fatigue.

"Kelly Days" — scheduled days off inserted into the rotation — reduce total hours and can push a firefighter below the 212-hour threshold for a given period, eliminating overtime for that cycle. Adding or removing a Kelly Day is one of the most significant levers a department has over total compensation.

Stipends and the Overtime Base

Non-discretionary stipends — paramedic pay, hazmat pay, longevity, and education incentives — are typically added to base salary before the regular rate is calculated. This means a $6,000 paramedic stipend not only adds $6,000 to gross pay but also raises the regular rate, increasing the value of every overtime hour. This compounding effect is why specialty certifications are so valuable over a career. The comparator tool includes toggles for these stipends precisely because they affect both base and overtime.

Common Mistakes When Estimating Overtime

• Assuming a 40-hour threshold — the 207(k) 212-hour threshold is the correct reference.
• Using the posted hourly wage as the regular rate instead of deriving it from salary ÷ scheduled hours.
• Forgetting that stipends raise the regular rate and amplify overtime value.
• Ignoring Kelly Days, which can eliminate overtime in a given period.
• Comparing departments with different work periods (some use 14 or 21 days) without adjusting the threshold.