1. Calculation standard and method of overtime pay under standard working hour system:
 Payment standard of overtime pay: according to relevant regulations, if workers are arranged to extend working hours within standard working days, they shall be paid no less than 150% of their wages; If a worker is arranged to work on a rest day but cannot take compensatory leave, he shall be paid not less than 200 percent of his salary; If workers are arranged to work on statutory holidays, they shall be paid no less than 300 percent of their wages.
 The calculation formula of overtime pay is as follows:
 1. Overtime pay at ordinary times (over 8 hours)=monthly wage standard/21.75 ÷ 8 hours × overtime hours × 150%.
 2. Overtime pay on weekends=monthly wage standard/21.75 ÷ 8 hours × overtime hours × 200%.
 3. Overtime pay on statutory holidays=monthly wage standard/21.75 ÷ 8 hours × overtime hours × 300%.
 2. Standards and methods of overtime pay under the man hour system of comprehensive calculation:
 If the employer is approved to implement the comprehensive working hour system, the actual working hours of a specific day (or week) may exceed the statutory standard working hours, that is, 8 hours (or 40 hours), within the comprehensive working hour period. However, if the total actual working hours of workers in the calculation period exceed the total statutory standard working hours, the excess shall be deemed as overtime, The overtime pay shall be no less than 150% of the employee's salary; If an employee is arranged to work overtime on statutory holidays, the overtime pay shall be no less than 300% of the employee's salary. Under the comprehensive working hour system, there is no overtime on rest days, and naturally there is no problem of paying overtime on rest days.
 3. Standards and methods of overtime pay under the irregular working system:
 If the employer is approved to implement the irregular working system, due to the special nature of the work, there is no fixed time limit for workers to go to and from work on each working day. Therefore, there is no extended overtime or rest day overtime.
 As for whether employees should pay overtime wages when working on legal holidays, relevant regulations do not require payment. In practice, most regions do not regard employees working on legal holidays under this working system as overtime.
 However, there are inconsistent provisions in some regions. For example, in Shanghai, employees working on statutory holidays under the irregular working system are regarded as working overtime, and the employer shall pay overtime wages at the standard of no less than 300% of the employees' wages.
 Legal basis
 Article 44 of the Labor Law of the People's Republic of China Under any of the following circumstances, the employing unit shall pay higher wages than workers' wages during normal working hours according to the following standards:
 （1） If workers are arranged to work longer hours, they shall be paid no less than 150% of their wages;
 （2） If a worker is arranged to work on a rest day but cannot take compensatory leave, he shall be paid not less than 200 percent of his salary;
 （3） If workers are arranged to work on statutory holidays, they shall be paid no less than 300% of their wages.