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Exempt vs. Non-Exempt Employees: What's the Difference?

Non-exempt employees are entitled to overtime pay (1.5x regular rate) for hours over 40/week under the FLSA. Exempt employees are not — but to be exempt, workers must meet a salary threshold AND pass a duties test. Your job title doesn't determine status; your actual duties and salary do.

Key Differences at a Glance

FeatureNon-ExemptExempt
Overtime pay✅ Required (1.5x over 40 hrs)❌ Not required
Minimum wage✅ Protected❌ Not protected (salary basis)
Hour tracking required?✅ Yes — employer must track❌ No
Pay docked for partial-day absence?✅ Yes (hourly workers)❌ No — full day's salary
Typical pay typeHourlySalary
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The FLSA Duties Tests for Exemption

To be exempt, an employee must earn ≥$684/week AND meet ONE of these duties tests:

Primary duty is managing the enterprise or a department/subdivision AND:

  • Customarily directs the work of 2 or more employees
  • Has authority to hire/fire, or recommendations given particular weight

Examples: Store manager, department head, team lead with hiring authority

Primary duty is office or non-manual work related to management or general business operations AND:

  • Work includes exercise of discretion and independent judgment with respect to matters of significance

Examples: HR professional, financial analyst, compliance officer, marketing manager

Primary duty requires advanced knowledge in a field of science or learning, acquired by a prolonged course of specialized intellectual instruction. OR requires invention, imagination, originality, or talent in a recognized creative field.

Examples: Doctor, lawyer, engineer, architect, CPA, journalist (creative), graphic designer

Misclassification: A Common Problem

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Employers often misclassify non-exempt employees as exempt

If you're classified as exempt but earn under $35,568/year, or perform mostly routine tasks without real discretion, you may be misclassified. Misclassified employees can recover up to 3 years of back overtime pay plus liquidated damages. Contact the DOL Wage and Hour Division if you suspect misclassification.