The term overkill damage refers to the difference between damage dealt in one hit and target's life remaining before death.^[1] Overkill only occurs if two conditions are met: the hit kills an enemy and dealt more damage than the enemy's remaining life.^[2]

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• 1Mechanics

Mechanics

Damage

Overkill damage is calculated by subtracting the target's remaining health from the amount of damage done. For example, if a target has 20 life and a player deals a hit of 100 damage, the target dies and the overkill damage is 80. If overkill damage is not greater than 0, it is ignored.

• Its a level 50 gun dude. They can get rediculous. That said, this gun periodically actually does the damage that it displays, i think thats what the 'Would i lie to you?' It doesnt always do that damage.
• Gloves = Crit Damage (%) Chest = Attack (%) Boots = Speed; Best Gears for Defense Champions. For Defense Champions, it’s best to aim for Crit Rate, Crit Damage and Defense. Depending on the Champion abilities, consider using Speed gears If they need to cast the skills fast. Mix Crit Rate and Crit Damage from the sub stats to increase the damage.
• Banner Shield gives the team 25% extra damage as long as they shoot through the radius of the blocking animation. But because this buff requires that one player stand and does nothing, it doesn.

The term does not apply to damage over time because a hit is required.

Edit: Mastery currently increases the physical damage reduction effect: with 20% mastery, SotR reduces physical damage by 50%, instead of 30%. Comment by LafinJack I have the Divine Purpose talent, and when I get chains of SotRs the damage reduction duration DOES get extended by three seconds for each smash.

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Interactions with culling strike

Overkill and culling can fundamentally never interact.^[2] If a hit doesn't kill a target itself but triggers culling strike or Bane of Legends that kills, damage from them doesn't count towards overkill damage and it stay negative, and, accordingly, overkill effects will not trigger.

Related skills

The following skills utilize the overkill mechanic:

• Herald of AshHerald of AshSpell, AoE, Fire, Herald, Duration
  Radius: 10
  Mana Reserved: 25%
  Can Store 1 Use(s)
  Cooldown Time: 1.00 secRequires Level 16Grants a buff providing fire damage based on your physical damage. While you have this buff, if you kill an enemy, other enemies near them will be burned based on the overkill damage. The burn inflicted by this skill can only be affected by modifiers to damage over time (burning damage is damage over time).Per 1% Quality:123Buff grants 0.75% increased Fire Damage1% reduced Area of Effect
  3% increased Burning Damage1% increased Area of EffectGain 15% of your Physical Damage as Extra Fire Damage
  Base duration is 4 seconds
  Base Burning Damage is 25% of Overkill Damage
  (9-12)% more Spell Fire Damage
  (0-38)% more Burning DamagePlace into an item socket of the right colour to gain this skill. Right click to remove from a socket.
• PunishmentPunishmentSpell, AoE, Duration, Curse, Physical, Hex
  Radius: 22
  Mana Cost: (16-33)
  Cast Time: 0.50 secRequires Level 24Curses all targets in an area, causing them be debilitated when they hit enemies and increasing damage they take while on low life. Some overkill damage from a killing blow on a cursed enemy will be reflected to surrounding targets.Per 1% Quality:1Superior2Anomalous3Divergent0.5% increased Effect of CurseCurse has 2% increased Doom gain rate1% increased Area of Effect of CursesBase duration is (9-10.9) seconds
  10% of Overkill Damage from Killing Blows on Cursed Enemies is Reflected to other Enemies as Physical Damage
  Cursed Enemies take (50-88)% increased Damage while on Low Life
  Cursed Enemies are Debilitated for 2 Seconds when they Hit
  Curse gains 10 Doom per second if you Cast this Spell yourself
  +(0-10) to radiusPlace into an item socket of the right colour to gain this skill. Right click to remove from a socket.

References

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1. ↑Mark_GGG (August 21, 2014). 'Herald of Ash'. Official Path of Exile Forums. Retrieved June 20, 2016.
2. ↑ ^2.02.1Mark_GGG (November 1, 2016). 'Mechanical Questions Thread'. Official Path of Exile Forums. Retrieved November 4, 2016.