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Coverage under the FLSA
Most jobs are
governed by the FLSA. Some are not. Some jobs are excluded from
FLSA coverage by statute. Other jobs, while governed by the
FLSA, are considered "exempt" from the FLSA overtime rules.
Exclusions from
FLSA coverage.
Particular jobs may
be completely excluded from coverage under the FLSA overtime
rules. There are two general types of complete exclusion. Some
jobs are specifically excluded in the statute itself. For
example, employees of movie theaters and many agricultural
workers are not governed by the FLSA overtime rules. Another
type of exclusion is for jobs which are governed by some other
specific federal labor law. As a general rule, if a job is
governed by some other federal labor law, the FLSA does not
apply. For example, most railroad workers are governed by the
Railway Labor Act, and many truck drivers are governed by the
Motor Carriers Act, and not the FLSA. Many of the FLSA
exclusions are found in §213 of the Act.
Exempt or
Nonexempt.
Employees whose
jobs are governed by the FLSA are either "exempt" or
"nonexempt." Nonexempt employees are entitled to overtime
pay. Exempt employees are not. Most FLSA employees are
"nonexempt."
Some jobs are
exempt by statutory definition. For example, "outside sales"
employees are exempt ("inside sales" employees are
nonexempt). For many FLSA employees, however, whether they are
exempt or nonexempt depends on (a) how they are paid and also
(b) what kind of work they do.
With a few
exceptions, to be exempt an employee must (a) be paid on a
salary basis, and also (b) perform exempt job duties. These
phrases are defined in the Act (and the Regulations). An
employee who is not paid on a salary basis is nonexempt no
matter what kind of work s/he does. However, being paid on a
salary basis is not the same as being exempt. An employee who is
paid on a salary basis is exempt only if s/he also performs
exempt job duties.
Salary basis
pay.
Generally, an
employee is paid on a salary basis if s/he has a "guaranteed
minimum" amount of money s/he can count on receiving for any
work period during which s/he performs "any" work. With a few
exceptions, the base pay of a salary basis employee may not be
reduced based on the "quality or quantity" of work performed
(provided that the employee does "some" work in the work
period). For example, a salary basis employee should receive the
same base pay if s/he works 30 hours in a work period as if s/he
worked 35 hours in a work period. This is sometimes called the
"no docking" rule.
The FLSA
prohibition against reducing the base pay of salaried employees
applies only to reductions in monetary amounts. Requiring an
employee to charge absences from work to leave accruals is not a
reduction in base pay, because the monetary amount of the
employee's paycheck remains the same. Similarly, paying an
employee more when s/he works more than the normal number of
hours is not normally inconsistent with salary basis pay status,
because that does not result in any reduction in the base pay.
Base pay may be
reduced under certain circumstances without compromising the
salary basis pay status of an employee. The salary basis pay
rules are primarily designed to prohibit reductions in base pay
for absences from work occasioned by the employer. Work absences
occasioned by the employee may sometimes validly result in
reductions in the salary without changing the employee's salary
basis pay status. For example, a salary basis employee's pay may
be reduced for absences of a day or longer (but not for partial
day absences) for personal reasons, or for sickness under a bona
fide sick leave plan. Salary may not be reduced, however, for
absences caused by lack of work, or "furloughs" or layoffs, or
disciplinary suspensions (provided that the employee does "some"
work in the work period).
The FLSA
Regulations provide that actual reductions in pay are not
strictly necessary to compromise an employee's salary basis pay
status (and thus the employee's exempt status if s/he also
performs exempt job duties). An employee is not paid on a salary
basis if the base pay is "subject to" reduction for reasons
inconsistent with salary basis pay status. This does not mean a
merely theoretical possibility that an employee's base salary
might be reduced for absences. However, it is possible that an
employee's pay is subject to reduction if there is an actual
practice by the employer of docking the salaries of similar
employees, or if there is a specific employment policy requiring
reductions in salaries of similar employees in specified
situations. An actual practice of reductions means a sufficient
number of actual instances to show that the employee's pay
really will in fact vary depending on the quality or quantity of
work performed. An employment policy may also be sufficient to
show this, if it is specific to the type of employee involved
and equally specific that pay docking "will" (not just "might")
result based on the quality or quantity of work performed.
Some "rules of
thumb" indicating that an employee is paid on a salary basis
include whether an employee's base pay is computed from an
annual figure divided by the number of paydays in a year, and
whether an employee's actual pay is lower in work periods when
s/he works fewer than the normal number of hours. However,
whether an employee is paid on a salary basis is a "fact," and
thus specific evaluation of particular circumstances is
necessary. Whether an employee is paid on a salary basis is not
affected by whether pay is expressed in hourly terms (as this is
a fairly common requirement of many payroll computer programs),
but whether the employee is in fact paid a "guaranteed minimum"
amount not subject to impermissible docking based on the quality
or quantity of work performed.
The salary basis
pay requirement for exempt status does not apply to some of the
"learned professions," such as lawyers, doctors, or
schoolteachers. These jobs are exempt even if the employees are
paid hourly. Another exception is for "computer professionals"
(as defined under the Act), who may be exempt if they are paid
on a salary basis or if they are paid hourly at a rate of at
least $27.63.
Exempt job
duties.
A salary basis
employee is exempt only if s/he also performs exempt job duties.
The FLSA overtime exemptions are limited to employees who
perform relatively high-level work involving a good deal of
judgment and discretion. Whether the duties of a particular job
qualify as exempt depends on what they are. Job titles or
position descriptions are of limited usefulness in this
determination. (A secretary is still a secretary even if s/he is
called an "executive assistant," and the chief executive officer
is still the CEO even if s/he is called a janitor.) It is,
rather, the actual job tasks that must be evaluated (along with
where and how the particular job tasks "fit" into the employer's
overall operations). There are three typical categories of
exempt job duties, called "executive," "professional," and
"administrative."
Exempt executive
job duties.
Job duties are
exempt executive job duties if the employee (a) regularly
supervises two or more other employees, and also (b) is, as a
practical matter, "in charge" of a unit or subunit of the
organization when on duty. The supervision must be of other
employees. Supervising people who are not employees does not
count. The supervision must be regular, a normal part of the
job, and must be of two or more full-time employees (or enough
part-timers to be the equivalent of two full-time employees). In
addition, the employee must be "in charge" of a unit or subunit
of the organization, such as a "department" or a "shift." This
means that the employee is, as a practical matter, "the boss" of
the unit or subunit when on duty. As a rule of thumb, if a
telephone call comes into the unit or subunit, and the caller
asks to speak to "the boss," the employee (at that unit or
subunit) to whom the call is forwarded is usually the one "in
charge."
Generally, only one
person is in charge of a unit or subunit at any particular time.
Thus, if an "assistant manager" is never on duty alone, but a
"manager" is always on duty at the same time, then only the
"manager" is in charge and the "assistant manager" is not. If a
sergeant and lieutenant are both on duty at the same time at the
same unit or subunit, then the lieutenant is probably the
"executive" and the sergeant is not. However, if a sergeant is
the highest ranking employee on duty at the unit or subunit at a
particular time, s/he is probably the executive at that time
even if there is a lieutenant with overall managerial
responsibility but who is not actually on duty.
An employee may
qualify as performing executive job duties even if s/he performs
a variety of "regular" duties in additional to the supervisory
responsibilities. For example, the night manager at a fast food
restaurant may in reality spend most of the shift preparing food
and serving customers. S/he is, however, still "the boss" even
when not actually engaged in "active" bossing duties. In the
event some "executive" decisions are required, s/he is there to
make them, and this is what it means to be "the boss." On the
other hand, an employee who holds a fancy title implying that
s/he is "the boss" but who does not in fact supervise two or
more employees or who is not really "in charge" when on duty is
not performing executive job duties. Thus, for example, a
"manager" who is "demoted" to a purely production job but
retains the job title is not performing executive job duties.
Exempt
professional job duties.
Employees are
performing exempt professional job duties if their work involves
the application of advanced, usually specialized, learning or
credentials of the type commonly associated with the
"traditional learned professions" such as medicine, law,
accounting or engineering. Typically, but not necessarily, a
professionally exempt employee will hold a specialized academic
degree in the field, and professionally exempt job duties imply
that the employee exercises a good deal of judgment and
discretion in performing the work. The FLSA distinguishes the
exercise of judgment and discretion from the application of
particular skills, even high-level skills. A lumber grader, for
example, may be highly trained in distinguishing subtle
variations in wood but is not performing professionally exempt
job duties. On the other hand, the professional exemption is not
limited to the traditional learned professions. A "real"
computer programmer, for example, is performing exempt
professional job duties. Of course, to be professionally exempt
even a traditionally credentialed employee must actually
"practice" the profession for which s/he is qualified. An
engineer doing real engineering work is performing
professionally exempt job duties, but an engineer working as a
technician is not. An accountant doing accounting is performing
professionally exempt work, but a CPA whose job is really
bookkeeping is not.
The increasing use
of computers in business has generated some "special rules" in
the FLSA defining "computer professionals." "Real" programmers,
systems analysts, and systems engineers are considered to be
performing professional job duties. However, employees are not
performing professional job duties merely because they may
happen to work with computers. Jobs such as computer
installation or troubleshooting computer problems are not
typically professionally exempt (although employees in these
jobs may be exempt as executives or administrators if their
actual job duties fit within those definitions). As noted above,
computer professionals are exempt if they are paid on a salary
basis, or hourly at a rate of at least $27.63.
Exempt
administrative job duties.
The most elusive
and imprecise of the definitions of exempt job duties is for
exempt administrative job duties. Employees are performing
exempt administrative job duties if they do (a) nonmanual or
office work which (b) "supports" the overall business operations
of the employer, and which (c) involves their exercising
independent judgment and discretion on important matters.
Administratively exempt work is limited to support or "staff"
jobs, as distinguished from "production" or "operations" or
"line" jobs. Administrative employees are engaged in work
related to company policy or the general operations of the
employer, as distinguished from work related to "producing" what
the employer "sells." For example, employees involved in
preparing a company's payroll are performing administrative work
(but not necessarily exempt work), while employees involved in
manufacturing products sold to customers are not. A police
detective is not performing administrative work. S/he is "doing
law enforcement," which is the "product" of a police department.
Police officers who work in "records" may be performing
administrative work, in "support" of the operational law
enforcement mission of the police department. To be exempt, the
work must be at a relatively high-level, involve a good deal of
judgment and discretion, and be important to the overall
operation of the enterprise. An example of administratively
exempt work could be the buyer for a department store. S/he
performs nonmanual or office work and is not engaged in
production or sales. The job involves work which is necessary to
the overall operation of the store -- selecting merchandize to
be ordered as inventory. It is important work, since having the
right inventory (and the right amount of inventory) is crucial
to the overall well-being of the store's business. It involves
the exercise of a good deal of important judgment and
discretion, since it is up to the buyer to select items which
will sell in sufficient quantity and at sufficient margins to be
profitable. Other examples of administratively exempt employees
might be planners and true administrative assistants (as
differentiated from secretaries with fancy titles). Bookkeepers,
"gal Fridays," many "executive secretaries" and most employees
who operate machines or devices are not administratively exempt
employees.
Merely clerical
work may be administrative, but it is not exempt. Most
secretaries, for example, may accurately be said to be
performing administrative work, but their jobs are not usually
exempt. Similarly, filing, filling out forms and preparing
routine reports, answering telephones, making travel
arrangements, working on customer "help desks," and similar jobs
are not likely to be high-level enough to be administratively
exempt. Some primarily clerical workers do in fact exercise some
discretion and judgment in their jobs. However, to "count" the
exercise of judgment and discretion must be about matters of
considerable importance to the operation of the enterprise as a
whole. Routinely ordering supplies (and even selecting which
vendor to buy paper clips from) is not likely to be considered
high-level enough to qualify the employee for administratively
exempt status. There is no "bright line." Some "secretaries" may
indeed be high-level, administratively exempt employees (if they
are paid on a salary basis), while some employees with fancy
titles (e.g., "administrative assistant") may really be
performing nonexempt clerical duties.
Rights of exempt
employees.
An exempt employee
has virtually "no rights at all" under the FLSA overtime rules.
About all an exempt employee is entitled to under the FLSA is to
receive the full amount of the base salary for any work period
during which s/he performs "any" work. Nothing in the FLSA
prohibits an employer from requiring exempt employees to "punch
a clock," or work a particular schedule, or "make up" time lost
to absences. Nor does the FLSA limit the amount of work time an
employer may require or expect from any employee, on any
schedule. ("Mandatory overtime" is not restricted under the
FLSA.)
Rights of
nonexempt employees.
Nonexempt employees
are entitled under the FLSA to time and one-half their "regular
rate" of pay for each hour they "actually work" over the
applicable FLSA "overtime threshold" in the applicable FLSA
"work period."
Each of the quoted
words or phrases has a technical definition in the FLSA. To
understand what the FLSA requires (and does not require), it is
crucial to understand what these technical definitions are.
These are covered in the "FLSA
Overtime" section of this Website. |