Yes, the overtime is reported on the paystub, but with the new law you have to figure the difference and put it on the W-2.  For instance, someone who is paid overtime at time and half and their hourly rate is $30.  When they get overtime they make $45 an hour for the overtime hours, but only the $15 is considered "qualified overtime" and should be reported on their W-2 in box 14 so they can get the credit.