John Ho, a member of Cozen O'Connor's Labor & Employment department, wrote an article for Bloomberg Law discussing the checklist to complete to be classified as an exempt executive, administrative professional, computer, or highly compensated employee under the Fair Labor Standards Act. An employee must generally satisfy three tests: (1) duties; (2) minimum salary threshold; and (3) salary basis. This checklist is intended to help businesses ensure that they are complying with the minimum salary threshold and salary basis tests for each of these specific exemptions. It is always important to review applicable state law as there are often higher minimum salary levels and other salary basis rules that apply. This checklist only focuses on the FLSA. The information below is current as of the date of publication but the reader should be aware there are discussions by the Department of Labor about rulemaking that may affect these regulations.
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