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.

I meant OED as in the Oxford English Dictionary.

The OECD definition seems suspect, an increase in money reserves does not guarantee an increase in wealth when there's been inflation. Do you have a source for it?