Do I still owe overtime on hours actually worked?

Yes. Leave payout does not buy down overtime. In the CFR (a)(2) example, 50 hours worked still generate 10 hours of extra half-time even though 8 hours of idle holiday pay are also paid.

Is this the same as a holiday premium under 778.203?

No. 778.203 covers a ≥1.5× premium for hours actually worked on a Saturday, Sunday, holiday, or sixth/seventh day that can be excluded from the regular rate and credited toward overtime. 778.219 is leave pay owed whether or not the employee works — a payment not for hours worked.

How is this different from 778.221 call-back pay?

778.221 addresses a call-back minimum after scheduled hours (guarantee excess excluded). 778.219 addresses forgone holiday / unused leave payouts. Both exclude a non-hours payment from the regular rate, but the pay lines and classic dollars differ.

What about 778.218 idle hours?

778.218 is the sibling rule for payments when the employee is actually idle (vacation, holiday, illness, failure to provide work). When leave hours are not punched as hours worked, the same add-on math applies on this calculator.

FLSA Unused Leave / Forgone Holiday Pay Calculator

Q: Does unused leave or forgone holiday pay count in the FLSA regular rate?

No. Under 29 CFR 778.219, sums paid for forgone holidays or unused leave that are approximately equivalent to normal earnings for a similar period are excluded from the regular rate and may not be credited toward statutory overtime.

FLSA unused leave & forgone holiday pay (excluded from RR)

29 CFR § 778.219 (and sibling § 778.218): when an employee forgoes paid leave and instead receives a payout approximately equivalent to normal earnings for a similar period, that leave pay is excluded from the regular rate and cannot be credited toward statutory overtime. Hours actually worked still earn extra half-time after 40. Classic $20 × five 10h + 8h leave → $1,260 vs /overtime/ 50h $1,100 vs 778.221 $920 vs 778.203 $880 vs OR domestic $900 vs 778.310 $1,182.50 vs KS 46 $1,040 vs MD 48 $1,020 vs NY 44 $1,060. CFR $12 (a)(2) → $756. Vacation (a)(1) usual 48h @ $20 → $2,060.

How 29 CFR 778.219 pays

Official sources (HTTP 200 this build): Cornell LII 29 CFR § 778.219, GovRegs § 778.219, sibling § 778.218 (idle hours), and 29 U.S.C. § 207(e)(2). eCFR returned a soft-block this build — Cornell/GovRegs suffice.

Paragraph (a) states that pay for forgone holidays or unused leave, when approximately equivalent to normal earnings for a similar period and paid in addition to compensation for hours worked, is not compensation for work: exclude it from the regular rate; do not credit it toward overtime. Examples (a)(1)–(a)(2) walk vacation forgo and Christmas idle-holiday pay at $12/hour to $1,236 and $756 weeks.

This is not 778.203 holiday premium-credit for hours actually worked, not 778.221 call-back, not 778.220 show-up, not a waiting-time / final-pay penalty, and not a state reporting-time floor.

Classic punches @ $20: five 10h (50 actual) + 8h leave → 50×20 + 8×20 + 10×10 = $1,260.
Same punches on /overtime/ (no leave add-on) → $1,100.
CFR (a)(2) @ $12 → $756 (600 + 96 leave + 60 OT half).
Vacation (a)(1) usual 48h week @ $20 → $2,060 (1000 + 960 + 100).
Contrast include-in-RR toggle → $1,276.

Sources

29 CFR § 778.219 — Cornell LII (HTTP 200)
29 CFR § 778.219 — GovRegs (HTTP 200)
29 CFR § 778.218 — Cornell LII (HTTP 200)
29 CFR § 778.219 — eCFR (HTTP 302 soft-block this build)
29 U.S.C. § 207 — Cornell LII (HTTP 200)

FAQ

Can leave payout offset the overtime premium?

No. 778.219 says pay for unused / forgone leave may not be credited toward statutory overtime. Crediting it underpays (classic $1,160 instead of $1,260).

Is this California / New York paid sick leave?

No. Those are state leave entitlements. This page is the FLSA regular-rate treatment of forgone holiday / unused leave payouts under 778.219 / 778.218.

778.218 vs 778.219?

778.218 covers payments while actually idle (vacation, holiday, illness, failure to provide work). 778.219 covers the forgoing / unused-leave payout when the employee works instead. This calculator implements the 778.219 illustrations; punch only hours worked and enter leave hours separately.