Generally, overtime will be based on time worked and time worked per day rather than on which day the work is done. So, if an employee exceeds 8 hours in a given day, or if they exceed 40 hours in a given week, they that employee would be entitled to overtime pay.
Note, though, that an independent subcontractor generally won’t be entitled to overtime pay from the customer who has hired the independent contractor. So, if an individual is hired, as a subcontractor, to perform work for someone else – then they won’t typically be entitled to overtime pay. But if an individual works overtime as an employee for their employer, then overtime pay may be appropriate.