New regulations that change the way overtime pay is applied take effect Monday. The changes will cost U.S. employers $1 billion this year.

The Department of Labor estimates that 1.3 million workers who earn less than $23,660 will gain overtime. It also expects about 107,000 workers who earn more than $100,000 annually will become ineligible for overtime.

Gainers

White-collar workers who earn less than $455 per week. Any salaried worker earning less than $23,660 annually is eligible for overtime pay. The government estimates 6.7 million workers fall into this category.

First responders. Police officers, firefighters, paramedics, emergency medical technicians and similar public safety employees are guaranteed overtime pay.

Registered and licensed practical nurses. Even those who are salaried are entitled to overtime pay.

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Anyone performing "work involving repetitive operations with their hands, physical skill and energy" is eligible for overtime. This includes employees in production, maintenance, construction and similar occupations.

Losers

White-collar workers who earn more than $100,000 annually. The new regulations make it more difficult for these high-paid workers to demand overtime, although employers may choose to pay it at their discretion. The government estimates that 107,000 workers fall into this category.

Some information technology workers. Unlike the old rules, the new regulations more specifically address high-tech employees, who may become ineligible for overtime under the updated descriptions of job duties.

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