Exempt vs Non-Exempt Employees Explained
Q: Can you explain the difference between exempt and non-exempt employees in terms of payroll?
- Payroll Specialist
- Junior level question
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Certainly! The primary difference between exempt and non-exempt employees in terms of payroll relates to their eligibility for overtime pay.
Non-exempt employees are entitled to receive overtime pay, which is typically calculated as one and a half times their regular hourly wage for any hours worked over 40 in a workweek. This means that if a non-exempt employee earns $20 per hour and works 50 hours in a week, they would earn their regular pay for the first 40 hours ($800) and then $30 per hour for the 10 overtime hours ($300), resulting in a total of $1,100 for that week.
On the other hand, exempt employees are not entitled to overtime pay. Exempt status usually applies to salaried employees who meet certain criteria set by the Fair Labor Standards Act (FLSA), such as specific job duties and earning thresholds. For example, a marketing manager who earns a salary of $70,000 a year may be classified as exempt. Regardless of working 45 or 50 hours in a week, they would still receive the same salary of $70,000 without any additional overtime compensation.
In summary, the key distinction is that non-exempt employees qualify for overtime pay if they exceed 40 hours of work in a week, while exempt employees do not receive any extra pay for overtime hours worked, as they are compensated on a salary basis for their performance and responsibilities.
Non-exempt employees are entitled to receive overtime pay, which is typically calculated as one and a half times their regular hourly wage for any hours worked over 40 in a workweek. This means that if a non-exempt employee earns $20 per hour and works 50 hours in a week, they would earn their regular pay for the first 40 hours ($800) and then $30 per hour for the 10 overtime hours ($300), resulting in a total of $1,100 for that week.
On the other hand, exempt employees are not entitled to overtime pay. Exempt status usually applies to salaried employees who meet certain criteria set by the Fair Labor Standards Act (FLSA), such as specific job duties and earning thresholds. For example, a marketing manager who earns a salary of $70,000 a year may be classified as exempt. Regardless of working 45 or 50 hours in a week, they would still receive the same salary of $70,000 without any additional overtime compensation.
In summary, the key distinction is that non-exempt employees qualify for overtime pay if they exceed 40 hours of work in a week, while exempt employees do not receive any extra pay for overtime hours worked, as they are compensated on a salary basis for their performance and responsibilities.


