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At my Big 4 firm, staff below the manager level are entitled to overtime pay. As long as they discuss with the engagement manager and partner, I’ve never heard of anybody having an issue with receiving it.
I do think your hours are scrutinized more when you bill overtime and receive overtime pay. In my experience, “the firm” never makes anybody under report anything. I’ve never even seen partners encourage this. I have seen engagement leads (senior staff who are not partners) pressure junior staff to only bill what the budget says. If and how to push back is a whole different story.