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Classification

Exempt vs Non-Exempt Employees

Understanding the difference between exempt and non-exempt status is crucial for determining overtime eligibility under the FLSA.

Non-Exempt

Entitled to Overtime

Must be paid 1.5x for hours over 40/week

Typically paid hourly (but can be salaried)

Hours must be tracked

Most employees fall into this category

Exempt

No Overtime Required

Not entitled to overtime pay

Must be paid on salary basis

Must meet salary AND duties tests

Typically management/professional roles

Salary Threshold (2024)

To be considered exempt, employees must be paid on a salary basis at a minimum level set by the Department of Labor.

Minimum Weekly Salary

$844

Annual Equivalent

$43,888

Note: Some states have higher salary thresholds. California, for example, requires a salary of at least 2x the state minimum wage for exempt status.

Duties Tests

Meeting the salary threshold alone is not enough. The employee's job duties must also meet specific criteria. There are three main exemption categories:

Executive Exemption

Primary duty is management of the enterprise or department

Customarily directs the work of 2+ other employees

Has authority to hire/fire or input on personnel decisions

Administrative Exemption

Primary duty is office/non-manual work related to management or business operations

Exercise of discretion and independent judgment on significant matters

Professional Exemption

Primary duty requires advanced knowledge in a field of science or learning

Knowledge customarily acquired through prolonged specialized instruction

Includes doctors, lawyers, engineers, teachers, accountants

Computer Employee Exemption

Special rules apply to computer professionals:

Minimum Hourly Rate

$27.63/hr

Or Minimum Weekly Salary

$844/week

Qualifying duties include:

Application of systems analysis techniques

Design, development, documentation, analysis of computer systems

Design, testing, modification of computer programs

Note: Help desk technicians, computer repair technicians, and similar positions typically do NOT qualify for this exemption.

Highly Compensated Employee Exemption

A simplified test applies to highly compensated employees:

Minimum Annual Compensation

$132,964

Must still be paid on salary basis

Must perform at least one duty from executive, administrative, or professional categories

Duties test is less stringent than standard exemptions

Common Misconceptions

MythReality
"Salaried employees don't get overtime"Being salaried alone doesn't make you exempt - you must also meet duties tests
"Job title determines status"Actual job duties matter, not titles. A "Manager" title doesn't automatically mean exempt
"Employers can choose to classify you as exempt"Classification must be based on FLSA criteria, not employer preference
"Small businesses are exempt"Most employees are covered even if the business is small

Think You're Misclassified?

If you believe you're incorrectly classified as exempt and should be receiving overtime pay, you have options:

1

Review your duties: Compare your actual job responsibilities against the exemption criteria

2

Talk to HR: Ask about your classification and the reasons for it

3

File a complaint: Contact the Department of Labor Wage and Hour Division

4

Consult an attorney: Employment lawyers can evaluate your situation

Calculate Your Overtime

If you're non-exempt, see what overtime you're owed

Disclaimer: This information is provided for educational purposes only. Exemption classifications can be complex and fact-specific. For a definitive determination of your status, consult with the Department of Labor or an employment attorney.