Exempt employees are excluded from overtime payment. Non-exempt employees are subject to the
payment of overtime. Exemption is based on qualifying for all three of the following tests:
- Salary Basis Test: Employee must be paid on an annual salary basis;
- Minimum Salary Threshold Test: Employees must be paid above a salary threshold amount that is currently $913 per week or $47,476 annually; and
- Duty and Discretion Tests: Employee must qualify as an Executive, Administrator, Professional or Computer Professional.
