Reference Number: CTAS-144
The regulations create a special category of exemption for employees who earn $100,000 or more per year, known as the “highly compensated worker” rule. An employee meets this exemption if he or she meets the following requirements:
- The employee earns total annual compensation of $100,000 or more, which includes at least $455 per week paid on a salary basis;
- The employee’s primary duty includes performing office or non-manual work; and
- The employee customarily and regularly performs at least one of the exempt duties or responsibilities of an exempt executive, administrative or professional employee.