29 CFR § 778.305 - Computation where particular types of deductions are made.

---
identifier: "/us/cfr/t29/s778.305"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "29 CFR § 778.305 - Computation where particular types of deductions are made."
title_number: 29
title_name: "Labor"
section_number: "778.305"
section_name: "Computation where particular types of deductions are made."
chapter_name: "WAGE AND HOUR DIVISION, DEPARTMENT OF LABOR"
subchapter_number: "B"
subchapter_name: "STATEMENTS OF GENERAL POLICY OR INTERPRETATION NOT DIRECTLY RELATED TO REGULATIONS"
part_number: "778"
part_name: "OVERTIME COMPENSATION"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "52 Stat. 1060, as amended; 29 U.S.C. 201  Section 778.200 also issued under Pub. L. 106-202, 114 Stat. 308 (29 U.S.C. 207(e) and (h))."
regulatory_source: "33 FR 986, Jan. 26, 1968, unless otherwise noted."
cfr_part: "778"
---


# 778.305 Computation where particular types of deductions are made.

The regular rate of pay of an employee whose earnings are subject to deductions of the types described in paragraphs (a)(1), (2), and (3) of § 778.304 is determined by dividing his total compensation (except statutory exclusions) before deductions by the total hours worked in the workweek. (See also §§ 531.36-531.40 of this chapter.)