Hi TahirMuzza!
Actually it's not difficult 
1. Get last check out: PEND
2. minus first check in: HRS=PEND-PBEG => actual working time
3. minus with planning working time:
HRS-IDAHRS => Your overtime here
HRS?3
>
HRS=1
ADDDB9000Z (9000 is your time type for over time > 3)
*
HRS?1
>
HRS=1
ADDDB9001Z (9001 is your time type >1 & <3)
*
And just processing in Time & Payroll schema as well. Please following Understanding Relationship PT and PY
and other useful document Schema - useful links & T-Codes and my blog
Hope it helps!
Regards!
Woody