Current and Upcoming Salary Thresholds

The FLSA sets the minimum salary requirements for exempt employees.

• Current Threshold (through June 30, 2024): $684 per week ($35,568 annually) 
• July 1, 2024: $844 per week ($43,888 annually) 
• January 1, 2025: $1,128 per week ($58,656 annually) 

For highly compensated employees, the minimum is currently $107,432 annually (with at least $684 per week paid on a salary basis). Under the DOL’s proposed rule, this would increase to $143,988 annually.

Note: Salary threshold alone does not determine exemption; employees must also satisfy the duties test.

The Duties Test: Exempt Employee Categories

Even if salary requirements are met, exemption depends on the employee’s actual job duties. The FLSA outlines the following categories:

• Executive Employees – Manage the enterprise/department, supervise two or more employees, and have hiring/firing authority. 
• Administrative Employees – Perform non-manual work related to business operations with independent judgment on significant matters. 
• Learned Professionals – Work requiring advanced knowledge in a field of science or learning (law, medicine, etc.). 
• Creative Professionals – Work requiring invention, imagination, or originality in artistic or creative fields. 
• Computer Employees – Systems analysts, programmers, software engineers with specific IT-related duties (excludes manufacturing/repair). 
• Outside Sales Employees – Primarily make sales or secure contracts, customarily working outside the employer’s business location. No salary minimum required. 

Highly Compensated Employees – Earn at least $107,432 annually and perform at least one exempt duty listed above.