Exempt employees are those:
- Who make at least $23,660 per year, which is $455 per week
- Who are paid on a fixed salary basis irrespective of hours worked
- Who have job duties that are considered exempt (e.g., executive, administrative, or professional)
- Who are not entitled to overtime pay
If an employee does not meet the above requirements, they are non-exempt. You must pay them at least the federal minimum wage plus any overtime wages.