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From: Japanese-English Electronic Dictionary 和英電子辞書

 割増手当
 割り増し手当
 わりましてあて
 noun (common) (futsuumeishi)
 see: 割増賃金
 salary supplement, e.g. for work performed at inconvenient times or as overtime allowance usually for so-called exempt workers, i.e. workers who are expected to work a certain number of overtime hours