Exempt/Non-Exempt Employee Classification Audits: Key Considerations
This practice note discusses how to audit employee classifications under the Fair Labor Standards Act (FLSA). Determining whether an employee is exempt from the overtime requirements of the FLSA is not an exact science. It depends on the particular duties performed by the employee and not, for instance, the employee's job title or formal job description. Two employees occupying the same position (e.g., supervisor) may therefore have different classifications because of the scope of their actual job duties.