Exempt vs Non-Exempt Employee Test

A job is exempt from overtime only if it passes all three FLSA tests: paid a fixed salary, at least $684 a week ($35,568 a year), and primary duties that qualify. Check a role below to see if it is exempt or owed time-and-a-half over 40 hours.

WH By WageHour Tools Editorial Team Verified against official sources June 26, 2026 How we research
Likely non-exempt
Entitled to overtime at 1.5× over 40 hours a week.

The three tests, in plain terms

To be exempt from overtime, a white-collar job has to clear all three bars — miss one and the employee is non-exempt and owed overtime:

  • Salary basis — paid a fixed amount each week that does not drop when hours do.
  • Salary level — at least $684 a week ($35,568 a year) as of 2026.
  • Duties — primary work is genuinely executive, administrative, professional, computer, or outside sales — judged by what the person does, not the title.

Outside sales has no salary test. Highly compensated employees ($107,432 a year or more) face a lighter duties test. Some computer professionals qualify if paid at least $27.63 an hour, even hourly.

If a role is non-exempt, the overtime pay calculator works out the time-and-a-half, and state overtime rules can add daily overtime on top of the federal weekly rule.

Frequently asked questions

What is the difference between exempt and non-exempt?

Non-exempt employees must be paid overtime at 1.5× their rate for hours over 40 in a week. Exempt employees are not owed overtime. To be exempt under the FLSA, a job has to pass all three tests: salary basis, salary level, and a duties test.

What is the salary threshold to be exempt in 2026?

The federal standard salary level is $684 a week, or $35,568 a year. The 2024 rule that raised it was vacated by a federal court in November 2024, so $684 is the operative floor. Some states — California, New York, Washington — set higher thresholds.

Does a high salary alone make someone exempt?

No. Even a well-paid employee is non-exempt if their actual job duties do not meet the executive, administrative, professional, outside sales, or computer tests. Job title does not decide it — the day-to-day duties do.

Are salaried employees automatically exempt from overtime?

No. Being paid a salary is only one of the three tests. A salaried worker below $684 a week, or whose duties do not qualify, is still non-exempt and owed overtime.

Official sources

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