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(1) Not Considered Work Time. Time spent on-call shall not be considered work time, and does not count toward hours of work for the purpose of calculating overtime. Although the on-call pay is combined with the employee’s check or automatic deposit, the on-call compensation is separate from, and is paid over and above, the work hours in a work period.

(2) Subject to Deductions. On-call pay is subject to state and federal taxes and retirement deductions. [Res. 785 § 1 (Exh. 1), 2019.]