Do I have to pay my employee overtime if she works 35 hours the first week and 45 hours the second week?

Yes. You must pay overtime (time and a half) if your employee works more than 40 hours in any week.

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I know that there are times when one of my parents is not working while I'm caring for her child. Should I subtract payment for those days when I give her a receipt at the end of the year?

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If I use the standard mileage rate on one car, may I use the actual expenses method on my husband's car?