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Default Adding time with different dates

Hi

I have to calculate the overtime of workers. For some employees the time is
different than others but all start their work in the afternoon till next day
morning, I need to subtract 8 normall working hours from the total time daily
to prepare overtime. Employees dont punch their cards at the same time every
day, Please help me to make a formula to calculate the over time for the
whole month.

Regards
 
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