Exempt or Nonexempt? That is the Question!

Learning Objectives

• To explore the terms exempt, nonexempt, and salary basis.
• To define the requirements under the FLSA regulations that are used to classify workers as exempt.
• To explore each category of exempt employee and the job duties requirements that must be met.
• To identify the requirements that must be met to properly pay an exempt employee on a salary basis.

Course Description

This course is valid up to December 31st, 2023 for CPP and FPC Professionals. It is advisable to complete this course before that to get the credit on time.

In this CPE webinar for CPAs and payroll professionals, we will discuss the requirements to determine whether a worker is an exempt employee or a non-exempt employee under the Fair Labor Standards Act (FLSA).  

This online CPE course will start with a brief review of the terms “exempt” and “non-exempt”. From this, it will move forward to discuss the requirements for designating an employee exempt under the FLSA.

This CPE webinar on Business Law will include the definition of the 4+ categories of exempt employees, blue-collar workers, and first responders. This will lead to a conversation about the duties requirements for each type of classification under the wage and hour rules. We will then examine the requirements for paying an exempt employee including the salary basis rules and the salary level test. The salary level test will include the latest update available on the newest salary levels currently in effect. Finally, we will briefly review the various possible requirements on the state level for exempt employees

Key topics discussed in this  PDC/RCH Course:

• The Basics of Exempt Employees
• Job Duties Test for Executive Exemption
• Job Duties Tests for Administrative Exemption
• Job Duties Tests for Professional-Learned Exemption
• Job Duties Tests for Professional-Creative Exemption
• Job Duties Tests for Outside Sales Exemption 
• Salary Level Test
• Salary Basis Test 
• Where the States Stand

Overview

• The Basics of exempt employees

  6 mins
• Executive job duties test

  15 mins
• Discretion and Independent judgement

  32 mins
• Learned professional duties

  38 mins
• Salary level test

  57 mins
• Total annual compensation

  72 mins
• Where the states stand

  97 mins