CHICAGO, March 26 (Reuters) - United Airlines flight attendants have reached a five-year tentative labor agreement with the carrier, their union said on Thursday, after cabin crews last year voted down an earlier proposed deal.

The agreement includes higher base pay and new restrictions on overnight flights, the union said.

United said the deal would give flight attendants immediate raises upon ratification, with top pay reaching $100 an hour by the end of the contract, which it said would make them the best paid in the industry.

The agreement also includes boarding pay, compensation for long gaps between flights and a signing bonus for every flight attendant. United said those bonuses would total $740 million.

The previous tentative agreement, rejected by flight attendants last year, had been estimated to deliver a 40% financial gain in the first year of the new contract.