Fair Labor Standards Act: Determining Exempt versus Non-Exempt Status

Information Memo

Published: March 15, 2023

FLSA Determining Exempt Versus Nonexempt Status
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This content conveys general information. Do not use it as a substitute for legal advice. Any attorney general opinions cited are available from the League’s Research staff.

Learn how to determine which employees are covered (non-exempt employee) and which employees are not covered (exempt employees) under the Fair Labor Standards Act (FLSA). Understand the tests for duties that qualify an employee as exempt and become familiar with general definitions and guidelines of this law. Outlines the duties and salaries tests for the executive, administrative, professional, computer and highly-compensated employee exemptions. Discusses salary versus hourly compensation and how they affect overtime or accrual of compensatory time.

Use this model document with the discussion on “Determining Exempt versus Non-Exempt Status”: