Assuming you mean OECD, and that for these purposes we consider money reserves as an asset, then the person doing overtime has no increase in wealth (assuming t

Assuming you mean OECD, and that for these purposes we consider money reserves as an asset, then the person doing overtime has no increase in wealth (assuming they paid the same to the caregiver), the caregiver has an increase, every company involved have an increase, and the government also has an increase in wealth. If the person doing overtime is more qualified than the caregiver, then productivity increased as well.