In This Presentation:

- Introduction

- FLSA “White Collar” Exemptions

- Three Tests for Exemption

- Salary Level Test

- Salary Basis Test

- Can the Employer Make Deductions?

- Salary Test for the Administrative Exemption

- Duties Test for the Administrative Exemption

- Permitted Salary Deductions

- Prohibited Deductions-Examples

- What is the Risk of Improper Deductions?

- “Actual Practice”

- Safe Harbor

- What is the Administrative Exemption?

- What is “office or non-manual work directly related to the management or general business operations”?

- Excerpt from Salary Basis Test:

- Regularly receives a predetermined amount of compensation each pay period

- The compensation cannot be reduced because of variations in the quality or quantity of the work performed

- Must be paid the full salary for any week in which the employee performs any work

- Need not be paid for any workweek when no work is performed