http://webapps.dol.gov/elaws/whd/flsa/screen75.aspExemptions
Some employees are exempt from the overtime pay provisions, some from both the minimum wage and overtime pay provisions and some from the child labor provisions of the Fair Labor Standards Act (FLSA). Exemptions are narrowly construed against the employer asserting them. Consequently, employers and employees should always closely check the exact terms and conditions of an exemption in light of the employee's actual duties before assuming that the exemption might apply to the employee. The ultimate burden of supporting the actual application of an exemption rests on the employer.
Exemptions are typically applied on an individual workweek basis. Employees performing exempt and non-exempt duties in the same workweek are normally not exempt in that workweek.
Following is a list of some of the more commonly used exemptions. This list is not intended to be all-inclusive. By clicking on the underlined text below, you will be linked to information on the exemption. Other, less commonly used FLSA exemptions, are listed after this section.
An exempt employee is a worker who is not subject to the minimum wage and overtime requirements of the
U.S. Federal Labor Standards Act (FLSA). This law mandates that employers must pay most workers, usually referred to as
non-exempt employees, the Federal or state minimum wage (whichever is higher). They must also compensate them at a rate of at least
one and a half times their regular rate of pay for any time worked above 40 hours per week.
What is an exempt employee or position?
There are three categories under which an employee may be considered exempt. They are administrative, executive, and professional. These categories generally define an exempt employee as one who customarily and regularly exercises discretion and independent judgement in the performance of his/her duties. Exempt employees must pass a Salary Basis Test, i.e., they must be compensated at a minimum salary that is at least $455/week (or $27.63/hr for exempt computer employees).
The Administrative exemption is for non-manual or office work directly related to management policies or general business administration. Positions customarily and regularly exercise independent judgment and discretion more than 50% of the time. Work is performed under general supervision and may require special training, experience, or knowledge.
The Executive exemption is for positions whose primary duty is management of a department or subdivision in addition to exercising independent judgment and discretion more than 50% of the time. Under the executive exemption, positions must directly supervise 2 or more full-time employees and have the ability to make employment and disciplinary decisions.
The Professional exemption is for work that requires an advanced degree and that is original or creative in nature. Independent judgment and discretion must be excercized in these positions more than 50% of the time. In addition, certain computer professions may be considered exempt under the Professional exemption when they meet certain criteria and are paid on a salary basis or an hourly basis that is at least $27.63/hr.
Exempt employees are defined as employees who, based on duties performed and manner of compensation, shall be exempt from the Fair Labor Standards Act (FLSA) minimum wage and overtime provisions. Because of hourly pay practices, an employee appointed to a per diem position in an exempt title shall be treated as a non-exempt employee subject to FLSA minimum wage and overtime provisions.
1 Begriff des außertariflichen Angestellten
Außertarifliche Angestellte (AT-Angestellte) sind Arbeitnehmer, die kraft ihrer Tätigkeit nicht mehr unter den persönlichen Geltungsbereich des einschlägigen Tarifvertrags fallen. Während der Begriff des leitenden Angestellten sich aus § 5 Abs. 3 BetrVG herleitet, kann der Begriff des AT-Angestellten nur der Beschreibung des persönlichen Geltungsbereichs des für den Betrieb einschlägigen Tarifvertrags entnommen werden. Wer AT-Angestellter ist, bestimmen exklusiv die Tarifparteien. D. h., Arbeitgeber und Arbeitnehmer können grundsätzlich nicht frei vereinbaren, ob es sich bei einem Arbeitnehmer um einen AT-Angestellten handelt oder nicht. Entscheidend ist allein die objektive Rechtslage, die sich aus dem für den Betrieb einschlägigen Tarifvertrag ergibt. Daraus folgt auch, dass ein Betrieb nur außertarifliche Angestellte haben kann, wenn im Betrieb ein Tarifvertrag besteht. Der Ausschluss AT-Angestellter aus dem persönlichen Geltungsbereich eines Tarifvertrags ist unterschiedlich und wird in den Tarifverträgen nach den verschiedensten Kriterien behandelt. Die Tarifvertragsparteien knüpfen den AT-Status überwiegend an die folgenden Voraussetzungen:
der Arbeitnehmer wird im Arbeitsvertrag ausdrücklich als AT-Angestellter bezeichnet,
das Aufgabengebiet stellt höhere Anforderungen als die höchste tarifliche Beschäftigungsgruppe,
die allgemeinen Vertragsbedingungen liegen bei einer Gesamtbeurteilung über dem Niveau der höchsten Tarifgruppe,
das Gehalt übersteigt die Vergütung der höchsten Tarifgruppe um einen bestimmten Prozentsatz (i. d. R. 10 bis 25 %) oder um einen absoluten Betrag.
