wegner cpa's | scherck consulting€¦ · job duties test. auditing your exemptions highly ......
TRANSCRIPT
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FLSA - EXEMPT VS. NON-EXEMPTP r e s e n t e d by Trac i Sche rck , MPA, SPHR, SHRM- SCP
WEGNER CPA'S | SCHERCK CONSULTING
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S P E C I F I C
S You shou ld k n o w the o u t c o m e of your goal
M E A S U R A B L EM You shou ld k n o w w h e n you wi l l have reached your goal
A A T T A I N A B L EYou shou ld be able to achieve your goals
R R E L E V A N TWil l your goal he lp you in the long run?
T T I M E - B O U N D
Set a t i m e f ram e for your goals
W H Y
Y Does th is goal a l ign w i t h your i n ten t i on a n d organizat ions
st ra tegic direct ion?
Agend a
M i n i m u m Wage
Salary Threshold
What is inc luded in the Regular Rate of Pay
Bonus impac t on
W hat is an exemp t employee?Salary Basis TestSalary Level TestJob Duties Test
Aud i t ing your exemptions Highly Compensated ExecutiveLearned Professional Creative Professional Compute r Professional Outside Sales Administrat ive Professional
Misclassification
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FLSA Changes 2020
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Three Tests for Exempt Employees
1.The Job Duties TestHighly Compensated ExecutiveLearned Professional Creative Professional Computer Professional Outside Sales Administrat ive Professional
2.The Salary Basis Test*The employee is pa id on a fixed salary
3.Salary LevelThe employee’s salary meets the m i n i m u m a m o u n t based on the exempt ion
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Salary BasisExceptions to No Pay Docking Rule
D e d uc t i ons f r o m pay are permiss ib le w h e n an e x e m p t emp loyee : Is absen t f r o m w o r k for one or m o r e fu l l days for pe rsona l reasons o t h e r t h a n sickness or d isab i l i tyFor absences o f one or m o r e fu l l days d u e t o sickness or d isab i l i ty i f t h e d e d u c t i o n is m a d e in acco rdance w i t h a b o n a f i de p lan, po l i cy or p rac t i ce o f p r o v i d i ng c o m p e n s a t i o n for salary lost d u e t o i l lness
To of fset a m o u n t s emp loyees receive as jury or w i tness fees, or for m i l i t a ry pay
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Salary BasisExceptions to No Pay Docking Rule
D e d uc t i ons f r o m pay are permiss ib le w h e n an e x e m p t emp loyee :
• For pena l t i es i m p o s e d in g o o d f a i th for i n f ract ions o f safety ru les o f m a j o r s ign i f icance
• For u n p a i d d isc ip l inary suspensions o f one or m o r e fu l l days i m p o s e d in g o o d f a i t h for w o r k p la ce c o n d u c t ru le in f ract ions.
• An e m p l o ye r is n o t r equ i red t o pay t h e fu l l salary in t h e i n i t i a l or t e r m i n a l w e e k o f e m p l o ym e n t
• F or weeks in w h i c h an e x e m p t e m p l o ye e takes u n p a i dleave u n d e r t h e Fami ly a n d Med i ca l Leave Act.
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Example:Effect of Improper Deductions
If Manager A has docked the pay of Engineer A on each of 12 days when Engineer A arrived late for work during the last 3 months.
Then the exemption could be lost for Engineer A and Engineer B during that 3 months.
The exemption could not be lost for the Chemist or Engineers C and D
Enterprise
Manager A
Engineer A
Engineer B Chemist
Manager B
Engineer C
Engineer D
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PRESENTATION FLOWImportant Things to Discuss
What creates culture? Definition
P O R T A L T E C H C O . | 2 0 2 0
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Insight + Act ion =Results
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Job Duties Test
All Exemption Categories include: Independent Decision Making
Exercising Discretion over significantm at ters
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Audi t ing Your Exempt ionsHighly Compensated
The employee earns total annual compensat ion of$100,000 or more, wh ich includes at least $455*per week paid on a salary basis
The employee’s pr imary dutyincludes performing office ornon-manual work; and
The employee customarily and regularly performs at least one of the exem pt dut ies or responsibilit ies of an exem pt executive, administrative or professional employee.
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Audi t ing Your Exempt ionsExecutive
Primary duty is m anagem ent of the enterprise or of a customarily recognized depar tm ent or subdivision;
Customarily and regularly directs the work of t wo or m ore other employees; and
Authori ty to hire or fire other employees or whose suggestions and recommendat ions as to hiring, firing, advancement, p rom ot ion or other change of status of other employees are given part icular weight
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"White Collar" Executive Exempt ion
“White Collar” Exemption: 20% Owner Executives.Exempt ion also includes
Any employee who:Owns at least a bona f ide 20% equi ty interest in the enterprise at wh i ch he or she is employed, andIs actively engaged in m a n a g e men t of tha t enterprise
Salary level and salary basis tests d o no t apply to employees w h o m e e t these requirements
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Department or Subdivision
Examples of customarily recognized departments or subdivisions include:
HumanResources
Compensation Benefits
Recruitment Training
EEO Labor Relations
Sales
New YorkRegion
BostonDistrict
AtlantaDistrict
ChicagoRegion
St. LouisDistrict
ClevelandDistrict
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Staffing Meets the“Two or More” Requirement
AssistantManager
AssistantManager
Full-timeEmployee
Half-timeEmployee
General Manager
AssistantManager
Half-timeEmployee
Full-timeEmployee
Full-timeEmployee
Half-timeEmployee
Half-timeEmployee
Half-timeEmployee
Half-timeEmployee
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Staffing Does Not Meet the “Two or more” Requirement
AssistantManager
AssistantManager
Full-timeEmployee
Full-timeEmployee
Full-timeEmployee
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Audi t ing Your Exempt ionsLearned Profession
The employee’s primary duty m us t be the performance of work requir ing advanced knowledgeIn a f ield of science or learning
Customarily acquired by a prolonged courseof specialized intel lectual instruct ion
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Learned Professional Examples
Occupat ions w i t h recognized professional status, as dist inguished f rom the mechan ica l arts or skil led trades
Law * Account ing * Actuarial Computa t ion * Theology Teaching *Physical Sciences * Medic ine * Architecture * Chemical Sciences *Pharmacy * Engineering * Biological Sciences
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C o m m o n errors: misappl icat ion of exempt ions
Licensed Practical Nurses Paralegals, legal assistants Engineering TechniciansAccount ing clerks, bookkeepers typical ly pe r forming rout ine work Cooks per forming predominant l y rout ine mental , manual , mechan ica or physical work
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PRESENTATION FLOWImportant Things to Discuss
What creates culture? Definition
P O R T A L T E C H C O . | 2 0 2 0
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The employee’s pr imary duty mus t be the per formance of work requir ing
invention imaginat ion originality or ta lent in a recognized f ield of artistic or creative endeavor
Audi t ing Your Exempt ionsCreative Professional
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Recognized Field of Artistic or Creative Endeavor
MusicMusicians, composers, conductors, soloists
Graphic Artsphotographers, cartoonistsPain t ers,
Act ing Wri t ing
Essayists, novelists, short-story writers, playwrights, screenwriters w h o choose their o w n subjects, responsible writing positionsin advertising agencies
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Audi t ing Your Exempt ionsComputer Professional
The appl icat ion of systems analysis techniques and procedures, inc luding consult ing w i th users, to determ ine hardware, software or system funct ional specifications;
The design, development, documentat ion, analysis, creation, testing or modi f icat ion of com pute r systems or programs, inc luding prototypes, based on and related to user or system design specifications;
The design, documentat ion, testing, creation or modi f icat ion of com pute r programs related to machine operat ing systems;or
A combinat ion of the aforement ion
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Computer Professionals
Addit ional ly, exemp t employees m u s t also receive either: Guaranteed Salary of at least $455 weeklyHourly rate of at least $27.63
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Primary duty mus t be: mak ing sales (as def ined in the FLSA)or obta in ing orders or contracts for services or for the use of facilities for wh ich a consideration wi l l be pa id by the cl ient or customer; and
Must be customari ly and regularly engaged away f rom the employer’s place or places of business.
Audi t ing Your Exempt ionsOutside Sales
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Audi t ing Your Exempt ionsAdministrative Professional
Primary du ty is the per formance of off ice or non-manual work directly related to the m a n a ge men t or general business operations of the employeror the employer’s customers; and
Whose pr imary du ty includes the exerciseof discretion and i ndependen t j u d g m e n t w i t h respect to mat tersof significance.
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Management or General Business Operations
•Tax • Finance • Account ing • Budge t ing • Aud i t i ng • Insurance•Qual i ty Control • Purchasing • Procurement •Advert is ingMarket ing•Research • Safety and Hea l th • H u m a n Resources • Employee Benefits•Labor Relations • Publ ic and Government Relations•Legal and Regulatory Compl iance • Compute r Network, Internetand Database Admin is t ra t ion
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Internal Aud i t Checklist
1.Review the weekly salary requirements for compl iance (Salary Level) 2.Review job descript ions for qual i f ied dut ies (Job Duties Test - JDT) 3.Com p are job d escrip t ion w it h act u al d u t ies b ein g p erform ed . (JDT) 4.Review % of t i m e spent on exemp t and non-exempt dut ies (JDT) 5.Review/Create wr i t ten policies and procedures (All 3 tests)6.Review payroll policies and practices for deduct ions f rom exemp t employees (Salary Basis Test)6.Be certain policies and procedures are “clearly commun ica ted” (All 3 Tests)
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Insight + Act ion = Results
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Safe Harbor Policy
Exempt ion wi l l NOT be lost if the employer:Has clearly c o m m un i ca t ed pol icy proh ib i t ing improper deduct ions inc lud ing comp la in t mechan i smReimburses employees for improper deduct ionsMakes good fa i th c o m m i t m e n t to comp ly in future
If employer wi l l fu l ly violates pol icy by con t inu ing improper deduct ions after receiving employee complaints, i t cannot c la im the exempt i on for the affected employees
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Misclassification Penalties
Liable for all unpa id overt ime owed to that employee going back as far as 3 years prior to the date of the c la im
Court may levy penalt ies in the form of l iquidated damages in an am ount equal the sum of unpa id wages the employee is owed
Employers who wil l ful ly and/or repeatedly misclassify employees as exem pt are subject to up to$1,000 in civil penalties for eachviolation and may be criminallyprosecuted as wel l
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Insight + Act ion =Results
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Clearly Communica ted
Offer Letter FLSA StatusPer pay per iod wage vs. annual
Job DescriptionFLSA Status Essential DutiesSupervisory Responsibilit ies Educat ion Certif icationMath, Language & Reasoning Abil i t ies Physical Demands/ Work ing Condit ions
HandbookSafe Harbor Policy
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Job Descript ion Template Educat ion
EDUCATION and/or EXPERIENCE1) No prior exper ience or training.2)Less t han h igh school educat ion; or u p t o one-month related exper ience or training; or equivalent comb ina t ion of educat ion and experience.3)High school d ip loma or general educat ion degree (GED) or one t o threemonths related exper ience and/or training; or equivalent comb ina t ion of educat ion and experience.4)One-year cert if icate f r om col lege or technical school; or three t o six mon ths related exper ience and/or training; or equivalent comb ina t ion of educat ion and experience.5)Associate degree or equivalent f r om two-year col lege or technica lschool; or six month s to one-year related exper ience and/or training; orequivalent combinat ion of educat ion and experience.6)Bachelor's degree f rom four-year col lege or university; or one to t w o years related exper ience and/or training; or equivalent combinat ion.7)Fifth year col lege or university p rogram cert if icate; or t w o to four years related exper ience and/or training; or equivalent comb ina t ion of educat ion and experience.8)Master's degree or equivalent; or four t o ten years related exper ience and/or training; or equivalent comb ina t ion of educat ion and experience.9)Doctoral degree or equivalent; or more than 10 years related exper ience and/or training; or equivalent comb ina t ion of educat ion and experience.
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S P E C I F I C
S You shou ld k n o w the o u t c o m e of your goal
M E A S U R A B L EM You shou ld k n o w w h e n you wi l l have reached your goal
A A T T A I N A B L EYou shou ld be able to achieve your goals
R R E L E V A N TWil l your goal he lp you in the long run?
T T I M E - B O U N D
Set a t i m e f ram e for your goals
W H Y
Y Does th is goal a l ign w i t h your i n ten t i on a n d organizat ions
st ra tegic direct ion?
Agend a
M i n i m u m Wage
Salary Threshold
What is inc luded in the Regular Rate of Pay
Bonus impac t on
W hat is an exemp t employee?Salary Basis TestSalary Level TestJob Duties Test
Aud i t ing your exemptions Highly Compensated ExecutiveLearned Professional Creative Professional Compute r Professional Outside Sales Administrat ive Professional
Misclassification
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Actions = Implementa t ion
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Quest ions