To be exempt from FLSA overtime, an employee must meet BOTH a salary test AND a duties test. Meeting only one is not enough for the exemption to apply.
For the white collar exemptions, employees must earn at least $684 per week ($35,568 per year) on a salary or fee basis. The DOL has proposed increases — check current DOL guidance for updates.
| Exemption | Primary Duty |
|---|---|
| Executive | Management of enterprise or department; directs 2+ employees; authority to hire/fire |
| Administrative | Office/non-manual work related to management; exercises discretion and judgment |
| Professional | Advanced knowledge in field requiring prolonged study; or creative/artistic work |
| Computer | Systems analyst, programmer, software engineer — must earn $27.63/hr or $684/week salary |
| Outside Sales | Primary duty is making sales away from employer's place of business (no salary requirement) |
Employees earning over $107,432 per year are exempt under a simplified duties test — they only need to customarily and regularly perform one of the exempt duties. This threshold is separate from the standard salary level.
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