Strategy-Backed. People-First. — Statewide, Texas
Free Employer Guide • FLSA Classification

Exempt vs. Non-Exempt Employee Comparison Guide

A one-page visual comparison of FLSA classifications — pay structures, overtime rights, recordkeeping duties, and the common errors that create back-pay liability.

The most expensive misunderstanding in wage-and-hour law fits in one sentence: ’we pay them a salary, so they’re exempt.’ Salary is only one leg of exemption — the position must also meet a duties test — and every misclassified employee accumulates unpaid overtime liability week after week until someone checks.

This one-page guide puts the classifications side by side: non-exempt employees entitled to minimum wage and time-and-a-half overtime past 40 hours, with detailed hour records required; exempt employees who must meet both the salary threshold and duties criteria, with no overtime eligibility regardless of hours. The common-errors column addresses the myths — that job titles decide, that all salaried staff are exempt, that hour tracking is optional.

Who should use this guide

  • Small business owners who classified by job title and salary alone
  • Payroll administrators inheriting classifications no one documented
  • Managers deciding how to structure a new position’s pay
  • Employers preparing for a classification self-audit

What it helps prevent

  • Overtime back-pay liability accumulating on misclassified salaried staff
  • Missing time records for employees who were non-exempt all along
  • Classification by job title instead of salary basis and actual duties
  • Exempt salaries that slipped below the required threshold
  • DOL audit findings multiplied across every similarly classified employee

What’s inside

  • Side-by-side comparison — pay structure, overtime, minimum wage protections
  • Salary threshold requirement for exempt status
  • Duties-test principle — classification beyond titles and pay frequency
  • Recordkeeping differences — daily hour records for non-exempt staff
  • Common classification errors and the myths behind them

Before you process payroll, terminate, classify, deduct, or respond to a claim, get the decision reviewed.

Faulkner HR Solutions helps Texas employers, nonprofits, municipalities, and growing businesses fix the people systems behind recurring workplace problems. If this resource raised a risk flag, do not guess your way through the next step.

Frequently asked questions

Is every salaried employee exempt?
No — this is the error the guide exists to kill. Exemption requires salary basis, a minimum salary level, and duties that satisfy an exemption test. A salaried employee whose real duties are non-exempt is owed overtime, and the salary just makes the back-pay math messier.
What salary threshold applies?
The guide references the $684-per-week federal threshold; thresholds change through rulemaking and litigation, so verify the current figure before relying on it. Remember the threshold is a floor, not a test — meeting it proves nothing about duties.
Do we have to track exempt employees’ hours?
Not for FLSA purposes, while detailed daily records are mandatory for non-exempt employees. That asymmetry is why misclassification is doubly dangerous: the misclassified employee’s hours were never recorded, so the back-pay calculation runs on their recollection, not your records.
What should we do about a suspected misclassification?
Stop and assess before announcing anything: analyze the duties against the exemption tests, quantify potential exposure, and plan the correction — timing, communication, and whether back wages are owed. The Exempt vs. Nonexempt Classification File below documents the analysis properly.
Disclaimer. This resource is provided for general employer education and planning purposes. It is not legal advice and does not create an attorney-client relationship. Employment laws, agency guidance, and local requirements may change. Employers should review the facts of each situation before acting and consult appropriate HR or legal counsel when needed.