Overtime work, Its Remuneration, and Its Tax Implication

1. Introduction Overtime is defined as “time worked in addition to one’s normal working hours.[i]” The International Labour Organisation (the “ILO”), whose mandate is to promote rights at work, enhance social protection, and strengthen dialogue on work-related issues; by setting international labour standards, developing policies and devising programmes to promote decent work; has set out some principles governing overtime in its Convention No. 116[ii] which include the follo