2026 FLSA exempt salary threshold: $684 per week

How to determine exempt status

Most executive, administrative, and professional exemptions have three tests: salary basis, salary level, and actual job duties. Employees covered by the FLSA who do not qualify for an exemption generally receive overtime after 40 hours in a workweek.

1. Salary basis. The employee receives a predetermined amount each pay period that generally stays the same regardless of the quality or quantity of work. Check how deductions are handled for partial-day absences and reduced workloads.
2. Salary level. The employee receives at least $684 per week. Up to 10% of the required amount may come from qualifying nondiscretionary bonuses, incentives, or commissions paid at least annually. An employer may make a catch-up payment in the next pay period to meet the annual requirement.
3. Duties. The employee's primary responsibilities meet the requirements of a recognized exemption. The duties test is based on the work the employee actually performs.

What each exemption requires

The executive, administrative, and professional exemptions each have a distinct duties test. Outside sales employees and certain computer professionals may qualify under separate rules. Qualifying computer employees may receive hourly pay of at least $27.63 instead of a salary.

Executive exemption

The employee primarily manages the business or a recognized department. They regularly direct at least two full-time employees or the equivalent and have hiring or termination authority, or recommendations that carry significant weight.

Administrative exemption

The employee primarily performs office or non-manual work directly related to management or general business operations and exercises discretion and independent judgment on significant matters.

Professional exemption

The employee performs work requiring advanced knowledge in a field of science or learning, generally gained through prolonged specialized instruction. Certain original and creative work in artistic fields may also qualify.

Why the 2019 thresholds apply

In April 2024, the Department of Labor published a rule increasing the federal salary threshold in two stages: $844 per week beginning 1 July 2024, and $1,128 per week beginning 1 January 2025. A federal court in Texas vacated the rule on 15 November 2024. The $844 threshold had applied for approximately four months. The planned $1,128 threshold did not take effect.

The appeals were dismissed in May 2026. On 14 May 2026, the Department of Labor restored the 2019 regulatory thresholds through a technical amendment. The restored federal threshold is $684 per week. The Department has also indicated that it may propose another overtime rule.

Check your state's exempt salary threshold

Several states require higher salary thresholds than the federal FLSA, including California, New York, Washington, Colorado, Maine, and Alaska. California ties its salary threshold to twice the state minimum wage. Other states establish their own amounts, and some have separate requirements for computer professionals.

State thresholds frequently change on January 1. Some states also apply different duties tests.

Use the labor agency in the employee's state to confirm the applicable salary threshold and duties test.

Document the exemption decision

• Compare the employee's actual responsibilities with the relevant exemption test. A title such as manager, coordinator, or analyst does not determine exempt status.
• Confirm salary basis, salary level, and the duties supporting the exemption.
• Check how partial-day absences and shortened workweeks are handled under the salary basis rules.