If they are truly management employees, probably not. Under federal law, executive employees are not entitled to overtime pay. An executive employee is one who earns a salary of at least $455 a week, routinely supervises two or more employees, has the right to hire, fire, or promote workers, and manages the business or one of its subdivisions. So, if your managers supervise a department and manage at least two employees, they are not entitled to overtime. But if you have simply tacked a glorified title onto an otherwise low-level job -- if you are in the habit of calling your janitorial staff Assistant Managers of Sanitation, for example -- you are required to pay overtime. For more on the laws governing overtime pay, see Nolo's article When Must Employers Pay Overtime?