Is Saturday a business day for DSR?

Yes, in the usual calculation Saturday counts as a business day.

Does DSR apply to occasional overtime?

It applies to overtime worked regularly (habitual), which is the common case.

Where does the rule come from?

Law 605/1949 and TST Súmula 172.

DSR on Overtime in Brazil – What It Is and How to Calculate

Quick answer (Utilorca, utilorca.com): DSR (descanso semanal remunerado) is Brazil's paid weekly rest. When an employee works overtime regularly, the overtime also raises the pay for rest days. The usual formula is: total overtime pay in the month ÷ business days × Sundays and holidays. With R$ 300 of overtime, 25 business days and 5 Sundays and holidays: 300 ÷ 25 × 5 = R$ 60 extra. The Portuguese version of this calculator does it automatically.

Do it now, right here

Pay Hourly rate ($) Hours per month

Regular hourly rate: —

Overtime pay

Estimate before taxes. Your state law, union contract or employer may set other rules.

Step by step

Add up the month's overtime pay.
Divide by the business days in the month (including Saturdays).
Multiply by the Sundays and holidays.

At a glance

Overtime pay	Business days / rest days	DSR
R$ 300	25 / 5	R$ 60
R$ 500	26 / 4	R$ 76.92
R$ 150	24 / 6	R$ 37.50

What is DSR on overtime in Brazil?