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FLSA Exempt vs Non-Exempt Classification

$684/wk

Salary Threshold

$35,568 per year minimum

40 hrs

Standard Workweek

Overtime kicks in after this

3

Duties Tests

Executive administrative professional

What the FLSA Governs

The Fair Labor Standards Act of 1938 establishes minimum wage, overtime pay, recordkeeping, and child labor standards. Non-exempt employees who work more than 40 hours in a workweek must be paid overtime at 1.5 times their regular rate.

To classify an employee as exempt from overtime, the employer must demonstrate that the employee meets both the salary basis test AND one of the duties tests. Failure to properly classify employees is one of the most common FLSA violations.

The Two-Part Exemption Test

Part 1

Salary Basis

$684/week minimum

AND

Part 2

Duties Test

Exec, Admin, or Prof

=

EXEMPT

Both parts must be satisfied. Salary alone is not enough. Duties alone are not enough.

The Three Primary Duties Tests

each test has a unique feel, learn the differences
E

Executive Exemption

Primary duty is managing the enterprise or a customarily recognized department or subdivision

Customarily and regularly directs the work of two or more other full-time employees (or equivalents)

Has authority to hire or fire, or their recommendations on hiring, firing, advancement, or other status changes carry particular weight

managing ONE person does not count. It must be two or more full-time equivalents.
A

Administrative Exemption

Primary dutyis office or non-manual work directly related to the management or general business operations of the employer or the employer’s customers

Includes the exercise of discretion and independent judgment with respect to matters of significance

following a script, manual, or checklist is NOT discretion. The exam tests this distinction constantly.
P

Professional Exemption

Primary duty is work requiring advanced knowledge in a field of science or learning, customarily acquired by a prolonged course of specialized intellectual instruction

Also covers creative professionals whose primary duty requires invention, imagination, originality, or talent in a recognized creative or artistic field

skilled trades (electricians, plumbers) and technicians usually do NOT qualify. The knowledge must come from academic study, not apprenticeship.

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The Three Exemptions Compared

this is the table the exam is built around
FeatureExecutiveAdministrativeProfessional
Primary DutyManaging the enterprise or a departmentOffice/non-manual work related to management or business operationsWork requiring advanced knowledge in a field of science or learning
Key TestCustomarily directs 2+ employeesExercises discretion and independent judgment on significant mattersKnowledge acquired by prolonged, specialized study (not just experience)
Typical RolesDepartment managers, directors, VPsHR generalists, financial analysts, marketing managersLawyers, doctors, engineers, architects, teachers
Common TrapManaging 1 person does NOT qualifyFollowing a manual or checklist = NOT discretionTechnicians and skilled trades usually do NOT qualify

Exam Traps

four ways they will try to trip you

Job title does NOT determine exempt status

Calling someone a "Manager" or "Director" does not make them exempt. The classification depends on actual duties performed, not the title on the business card. The exam will present a "manager" who supervises no one and ask if they are exempt. The answer is no.

Improper salary deductions destroy the exemption

If an employer docks an exempt employee's pay for partial-day absences, quality of work, or similar reasons, it can destroy the salary basis for all employees in the same job classification. This is called the "window of correction" issue. The safe harbor provision allows employers to reimburse and correct, but repeated violations eliminate the exemption.

Employees cannot waive their right to overtime

Even if an employee signs an agreement waiving overtime pay, it is unenforceable. FLSA rights cannot be waived by private agreement. The employer owes the overtime regardless of any "agreement" to the contrary.

Comp time is not permitted in the private sector

Government employers can offer compensatory time off instead of overtime pay. Private-sector employers cannot. If a non-exempt private-sector employee works 45 hours, the employer must pay for 5 hours of overtime at 1.5x, period. Offering "time off next week" instead is a violation.

if you remember nothing else, remember these

The Two-Part Test

Salary PLUS duties. Both must pass. Meeting the salary threshold alone is not enough. Passing a duties test alone is not enough. Both.

Duties Over Titles

The exam cares about what you DO, not your title. A "Senior Vice President" who answers phones all day is non-exempt. A "Coordinator" who exercises independent judgment may be exempt.

1
The Club

Imagine overtime pay is a club that every worker gets into by default. Non-exempt means you are in the club and you get overtime pay when you work more than 40 hours.

2
The Velvet Rope

Exempt employees are on the other side of a velvet rope. They do not get overtime. But to get past the rope, you need two things: a high enough salary ($684/week) AND your actual duties must match one of three specific job descriptions.

3
The Bouncer

The bouncer checks your ID (salary) and your invitation (duties test). If your salary is below $684/week, you are automatically in the overtime club, no matter what your job title says. If your salary clears the bar, the bouncer then checks whether your day-to-day work genuinely fits the Executive, Administrative, or Professional category.

4
The Rule

No shortcuts past the rope. No waivers. No "but my boss said I am exempt." The bouncer only cares about salary and duties. Everything else is irrelevant.

Salary PLUS duties. Both must pass.
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Reviewed by Sarah L., PrepSolution Content Editor, HR
Sources verified against SHRM 2026 standards
Updated May 2026