Since 1940, the U.S. Department of Labor has recognized several exemptions to the overtime requirements under the Fair Labor Standards Act. Several of these exemptions are grouped under the umbrella of white collar exemptions. Within these exemptions are two similar groups of employees: those who provide executive and administrative services and those who provide professional services.
Employers are required to meet the requirements of two tests to satisfy white collar exemptions. The duties test establishes certain services white collar employees must be authorized to perform. And employers must pay the exempt employees a wage that requires a minimum weekly or hourly salary.
