Many people take a seasonal job between November and January: in stores, warehouses, delivery or restaurants. This guide explains what federal law says about holiday pay and overtime, the hour limits for teen workers, and how seasonal pay is taxed. Your state's law or your employer's policy may give you more. General information only, not legal advice. Facts checked November 12, 2026.
Holiday pay: what federal law requires
- No federal right to paid holidays. The Fair Labor Standards Act (FLSA) does not require payment for time not worked, such as vacations or holidays. These benefits are generally a matter of agreement between an employer and an employee (U.S. Department of Labor).
- No federal holiday premium. The FLSA does not require overtime pay for work on Saturdays, Sundays or holidays, unless overtime hours are worked on those days. "Holiday pay" at a higher rate depends on your employer's policy, a union contract or state law.
- Overtime. Covered nonexempt employees must receive overtime pay for hours worked over 40 in a workweek, at not less than time and one-half their regular rate of pay (DOL: Overtime). This applies to seasonal and part-time workers too.
- Minimum wage. The federal minimum wage is $7.25 an hour; many states and cities set a higher minimum (see our minimum wage by state page).
Teen seasonal workers (ages 14 and 15)
For non-farm jobs, federal rules say 14- and 15-year-olds can work only outside school hours, and not more than:
- 3 hours on a school day, including Friday, and 18 hours a week when school is in session;
- 8 hours a day and 40 hours a week when school is not in session;
- before 7:00 a.m. or after 7:00 p.m. (9:00 p.m. from June 1 through Labor Day).
Source: DOL YouthRules. Some states have stricter rules.
How seasonal pay is taxed
- Employee (Form W-2). Your employer withholds federal income tax based on your Form W-4, plus Social Security and Medicare. If you add a seasonal job to a regular one, check your total withholding. The IRS lists a new job as a reason to check; the IRS Tax Withholding Estimator can fill in a new Form W-4 for you.
- Independent contractor (Form 1099-NEC). Some delivery and gig work pays you as a contractor: no tax is withheld, and you may owe self-employment tax and estimated tax payments. See our 1099 vs W-2 calculator.
- Two jobs, one tax return. All your pay goes on one return, so check the total with the two jobs withholding calculator.
Tips before you start
- Ask in writing: your hourly rate, holiday or overtime rate, schedule and whether the job ends on a set date.
- Keep track of your hours with the time card calculator and check your pay stub.
- If you are not paid correctly, you can contact the DOL's Wage and Hour Division or your state labor department.
Frequently asked questions
Does my employer have to pay extra for working on a holiday?
Not under federal law. Premium pay for holiday work depends on your employer's policy, a union contract or state law. Overtime rules still apply if you work more than 40 hours in the week.
Do I get paid for a holiday I do not work?
Federal law does not require it. Paid holidays are a benefit set by agreement between you and your employer.
Do seasonal workers get overtime?
Yes, if they are covered nonexempt employees: at least time and one-half the regular rate for hours over 40 in a workweek.
How many hours can a 15-year-old work during the school year?
For non-farm jobs, up to 3 hours on a school day and 18 hours in a school week, outside school hours, and not before 7 a.m. or after 7 p.m.
Is tax taken out of a seasonal paycheck?
Yes, if you are an employee: federal income tax, Social Security and Medicare are withheld. Contractors paid on Form 1099-NEC have no tax withheld and handle it themselves.