Overtime Under Federal Law:  Under the federal Fair Labor Standards Act (FLSA), employers are required to pay non-exempt employees at least one-and-one-half their regular rate of pay for all hours worked in excess of 40 hours in a single workweek.  See 29 U.S.C. § 207.
Overtime Under Minnesota Law:  Under Minnesota law, employers are required to pay non-exempt employees at least one-and-one-half their regular rate of pay for all hours worked in excess of 48 hours in a single workweek.  See Minn. Stat. § 177.25.  However, because the majority of employers are subject to the federal FLSA, most employers in Minnesota must pay overtime to non-exempt employees for hours worked in excess of 40 hours in a single workweek.