Determining whether management is the primary duty follows a case-by-case evaluation. Generally, employees have to be in charge of a department or subdivision of the business. Employees with managerial duties can perform regular job tasks at times and still qualify for exemption. Exempt employees must also place genuine input into personnel matters. The employee does not have to be the final decision-maker, but they need to demonstrate an authority of a particular weight.
Recommendations must be carefully considered, reliable, and frequent enough to be a regular part of the job. Various professional job duties are exempt: lawyers, doctors, dentists, teachers, architects, clergy, nurses, accountants, engineers, actuaries, scientists, and pharmacists. In order for work to be considered professional, it must be predominantly intellectual and require very specific education or training. These fields tend to be more academic, requiring advanced degrees as the most common measure.
Employees can also qualify if they obtained a similar level of education through means other than university. Creative professionals may also be exempt, such as writers, cartoonists, musicians, actors, and some journalists. If a job requires imagination, originality, talent or invention, it can qualify as an exempt position. These positions also must be held by people who can offer a unique interpretation of situations or projects. Administrative duties can also be exempt.
They provide support to general operation or production, depending on the business. Authority to make independent decisions is essential for such a position. Administrative exempt positions include duties such as office work, non-manual work, work directly related to management or general operations, and work requiring independent judgment and discretion about important matters. Essentially, these positions can be easily identified because they keep the business running.
According to the FLSA overtime rules , exempt employees aren't eligible for nearly any additional rights. They are only paid the base salary for any period they work.
Employers are allowed to require time clocks from exempt employees if they want, but that is just for record keeping. Exempt salaried employees are paid the same amount, whether they work 40 hours, 50 hours or 30 hours. Exempt employees can also work a different schedule to make up for missed time. The employer can also set any work time they want for exempt employees. The limited rights the FLSA offers exempt employees is clearly evident and causes some workers to search for non-exempt positions.
For non-exempt employees, the rules are different. The FLSA allows them time and a half for any additional hours they work. Thus, for example, if a "sergeant" and a "lieutenant" are each at work at the same time in the same unit or subunit of the organization , only the lieutenant is "in charge" during that time.
For example, the night manager at a fast food restaurant may in reality spend most of the shift preparing food and serving customers. The final requirement for the executive exemption is that the employee have genuine input into personnel matters. This does not require that the employee be the final decision maker on such matters, but rather that the employee's input is given "particular weight.
Exempt professional job duties. The job duties of the traditional "learned professions" are exempt. These include lawyers, doctors, dentists, teachers, architects, clergy.
Also included are registered nurses but not LPNs , accountants but not bookkeepers , engineers who have engineering degrees or the equivalent and perform work of the sort usually performed by licensed professional engineers , actuaries, scientists but not technicians , pharmacists, and other employees who perform work requiring "advanced knowledge" similar to that historically associated with the traditional learned professions.
Professionally exempt work means work which is predominantly intellectual, requires specialized education, and involves the exercise of discretion and judgment. Professionally exempt workers must have education beyond high school, and usually beyond college, in fields that are distinguished from more "academic" than the mechanical arts or skilled trades. Advanced degrees are the most common measure of this, but are not absolutely necessary if an employee has attained a similar level of advanced education through other means and perform essentially the same kind of work as similar employees who do have advanced degrees.
Some employees may also perform "creative professional" job duties which are exempt. This classification applies to jobs such as actors, musicians, composers, writers, cartoonists, and some journalists. It is meant to cover employees in these kinds of jobs whose work requires invention, imagination, originality or talent; who contribute a unique interpretation or analysis. Identifying most professionally exempt employees is usually pretty straightforward and uncontroversial, but this is not always the case.
Whether a journalist is professionally exempt, for example, or a commercial artist, will likely require careful analysis of just what the employee actually does. Exempt Administrative job duties. The most elusive and imprecise of the definitions of exempt job duties is for exempt "administrative" job duties. The Regulatory definition provides that exempt administrative job duties are. The administrative exemption is designed for relatively high-level employees whose main job is to "keep the business running.
Employees who make what the business sells are not administrative employees. Administrative employees provide "support" to the operational or production employees.
They are "staff" rather than "line" employees. Examples of administrative functions include labor relations and personnel human resources employees , payroll and finance including budgeting and benefits management , records maintenance, accounting and tax, marketing and advertising as differentiated from direct sales , quality control, public relations including shareholder or investment relations, and government relations , legal and regulatory compliance, and some computer-related jobs such as network, internet and database administration.
See Computer employees. To be exempt under the administrative exemption, the "staff" or "support" work must be office or nonmanual, and must be for matters of significance. Clerical employees perform office or nonmanual support work but are not administratively exempt.
However, when they exceed the fixed number of hours and work more than 40 hours in a week, they receive overtime compensation.
The basis of the calculation of their overtime compensation is the equivalent hourly rate the employee earns. Ruth Mayhew has been writing since the mids, and she has been an HR subject matter expert since Her work appears in "The Multi-Generational Workforce in the Health Care Industry," and she has been cited in numerous publications, including journals and textbooks that focus on human resources management practices.
Ruth resides in the nation's capital, Washington, D. Salaried Exempt Vs. Typically, only executive, supervisory, professional or outside sales positions are exempt positions.
Nonexempt employees, as the term implies, are not exempt from FLSA requirements. Employees who fall within this category must be paid at least the federal minimum wage for each hour worked and given overtime pay of not less than one-and-a-half times their hourly rate for any hours worked beyond 40 each week. Aside from the various tax brackets into which we all fall based on our income level, there is no difference in how exempt and nonexempt employees are taxed.
Income is income; it doesn't matter if it's earned by the hour or as an annual salary. Exempt employees are generally expected to devote the number of hours necessary to complete their respective tasks, regardless of whether that requires 35 hours per week or 55 hours per week.
Their compensation doesn't change based on actual hours expended. Exempt employees aren't paid extra for putting in more than 40 hours per week; they're paid for getting the job done. On the other hand, nonexempt employees must be paid overtime if they work more than 40 hours per workweek, so it often behooves employers to keep nonexempt employees' hours down.
Generally speaking, nonexempt employees receive more protection under federal law than exempt employees. However, most employers treat their exempt and nonexempt employees in a similar manner. The primary pieces of federal legislation that apply to the workplace are the right to a safe and healthful work environment, the right to equal employment opportunities, and the rights provided under the Family and Medical Leave Act and federal child labor laws.
These laws apply to exempt and nonexempt workers alike. Although unemployment benefits vary from state to state, generally both exempt and nonexempt employees can collect unemployment benefits.
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