FLSA White Collar Exemptions

Why Should You Attend:

Making sure that employees are properly classified as exempt or non-exempt can be a daunting task. Misclassification of employees as exempt can be costly in terms of penalties and back pay awards for overtime compensation. This session will discuss the ways that employers can stay compliant as well as some of the ways employers have found themselves in trouble.

Both the federal Department of Labor and State Wage and Hour agencies are engaged in enforcement initiatives concerned with misclassification of employees as exempt from the Fair Labor Standards Act overtime requirements. Employers are often confused as to which exemptions may apply to a particular employee.

Learning Objectives:

In this session you will learn how to determine whether an employee qualifies for exemption from the FLSA minimum wage and overtime requirements. How to handle certain employee absences from work, including FLSA intermittent leave, use of paid time off for part day absences, and employer actions that can lead to disqualification.

• Distinguish between the various types of exemptions.

• Identify whether specific work activities support exempt status or nonexempt status

• Know the common misconceptions about exempt status, job titles, and salary basis

• Understand proper application of the federal salary basis test.

• Identify employer actions that defeat exemption
• Identify exceptions to the salary basis rules
• Explain why time records for exempt employees matter

Areas Covered in the Webinar:

• The executive, administrative, professional, and selected other exemptions
• The requirements for exemption: the salary basis, salary amount, and duties tests
• The differences in the various types of exemptions.
• Work activities that support exempt status and those that indicate nonexempt status

• Common misconceptions about exempt status, job titles, and salary basis

• Proper application of the federal salary basis test.
• Employer actions that defeat exemption
• Exceptions to the salary basis and salary amount rules
• Why time records matter

• Treatment of certain employee absences from work such as FLSA intermittent leave and use of paid time off for part day absences

• Employer actions that can lead to exemption disqualification.

Who Will Benefit:

• Payroll Supervisors and Personnel
• Payroll Consultants and Service Providers
• Public Accountants and Enrolled Agents
• Internal Auditors
• Employee Benefits Administrators
• Officers and Managers with Payroll or Tax Compliance Oversight
• Company / Business Owners
• Managers/ Supervisors
• Public Agency Managers
• Audit and Compliance Personnel / Risk Managers

Patrick A Haggerty
Owner, Patrick A. Haggerty, Tax and Accounting Services

Pat Haggerty is a tax practitioner, author, and educator. His work experience includes non-profit organization management, banking, manufacturing accounting, and tax practice. He began teaching accounting at the college level in 1988. He is licensed as an Enrolled Agent by the U. S. Treasury to represent taxpayers at all administrative levels of the IRS and is a Certified Management Accountant. He has written numerous articles and a monthly question and answer column for payroll publications. In addition, he regularly develops and presents webinars and presentations on a variety of topics including Payroll tax issues, FLSA compliance, and information return reporting.

Topic Background:

The Fair Labor Standards Act provides a number of exemptions to the overtime and minimum wage standards. This webinar discusses the requirements for the “white collar” exemptions for executive, administrative, and professional employees and the facts that must be established in asserting the exemption including the salary basis of payment, the employee’s primary duty, and that the employee regularly and customarily performs the primary duty.

The Department of Labor has proposed new rules for exempt employees. The new rules are expected to increase the minimum salary threshold for exempt employees and revise the duties tests for classification of employees as exempt from the overtime requirements of the Fair Labors Standards Act.

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