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Understanding the Context

007 First Light is an action-adventure game played from a third-person perspective, incorporating combat (both unarmed and using weapons) and stealth. You will be able to use a variety of gadgets and get behind the controls of different vehicles. IO Interactive, the award-winning developer and publisher behind the globally-acclaimed HITMAN franchise, and Amazon MGM Studios today officially unveiled 007 First Light, a story-driven action-adventure game featuring a standalone original, re-imagined origin story of a young James Bond. Employees covered by the Fair Labor Standards Act (FLSA) must receive overtime pay for hours worked in excess of 40 in a workweek of at least one and one-half times their regular rates of pay.

Key Insights

Under the One, Big, Beautiful Bill, if you receive qualified overtime compensation, you may deduct the pay that exceeds your regular rate of pay. For 2025, employers aren’t required to report qualified overtime compensation separately on Forms W-2, 1099-NEC, and 1099-MISC. Eligible workers can deduct up to $12,500 of overtime pay earned during the year (up to $25,000 for married couples filing a joint return). But if your income is more than a certain amount, the deduction is gradually phased out – potentially to $0. Your employer must pay you at the overtime rate for the extra hours you worked.

Final Thoughts

Use the Department of Labor’s overtime pay calculator to estimate how much overtime pay you may earn.