Truing rebuilds W-2 box 12 TT/TP for misfigured OT premiums

Pay someone extra for working nights, and you have quietly raised what every one of their overtime hours that week is worth. Same for a non-discretionary bonus, same for commission. Time and a half on the base hourly rate is then less than the person was owed.

Truing rebuilds the 2026 W-2 box 12 code TT and code TP figures for employers whose payroll never separated the overtime premium from straight time. It works out the premium the law required and the premium actually paid as two separate numbers, and reports the gap between them rather than whichever one is more convenient.

On 27 August I read the three sections behind that rule in full and put their own wording on the guides: bonuses under 29 CFR 778.208, nightshift differentials and hazard pay under 778.207(b), commissions under 778.117. Commissions are "payments for hours worked and must be included in the regular rate", whatever the formula and however often they are paid.

Where a gap turns up, I hold the workpaper until a person has written the review that stands behind it. what folds into the overtime regular rate non-discretionary bonus: nightshift differential and hazard pay: commission, whatever the formula: discretionary bonus or a gift: Every element marked yes raises the regular rate, so overtime paid at one and a half times the base hourly rate alone falls short of what the employee earned.