Hickory – Michael E. Rink, Managing Member of Rink and Robinson, PLLC, Certified Public Accountants, of Hickory, is reminding payroll departments that on Sunday, March 14, 2021, at 2:00 a.m., most of the 
nation’s clocks will be moved forward one hour. The switch to daylight savings time may result in questions about overtime pay for shift workers on the late shift.
Mr. Rink advises employees on duty when daylight savings time goes into effect will work one hour less during their regular shift. “The hour not worked does not have to be included in determining the employee’s rate of pay for any overtime earned that week and may not be credited toward any overtime pay due the employee”.
Next fall, when standard time goes into effect, employees on duty will work an additional hour on their regular shift and should be paid for the extra hour. The employees are also entitled to overtime pay on the basis of all hours worked in the week, including the extra hour.
