An exempt employee is not subject to the Fair Labor Standards Act (FLSA) regulations regarding minimum wage and overtime pay
. Exempt employees are typically salaried workers in professional roles
. To be considered exempt, an employee generally must meet a salary level test, a salary basis test, and a job duties test
. As of 2020, the employee's salary must be at least $684 per week or $35,568 annually
. Also, the employee must be paid the same amount each week, regardless of the quantity or quality of their work
. The job duties should require little direct supervision, involve specialized knowledge, and possibly include supervising other employees
. Examples of exempt employees:
- Business executives
- Accountants
- Marketing professionals
- Doctors
- Lawyers
- Teachers
- Computer programmers
- Software engineers
- Systems analysts
- Salespeople
