The Nuts and Bolts of FLSA Compliance and Litigation Seminar Materials
Publication Date: |
January 2015 |
Available Formats: |
Searchable PDF via download |
Pages: |
126 |
TABLE OF CONTENTS
I. CLASSIFICATION OF EMPLOYEES
A. Non-Exempt Employees
B. Exempt Employees
II. APPLYING THE DUTIES TEST
A. The Executive Exemption
1. Exempt managerial duties
2. Primary duty
3. Department or subdivision
4. Employees supervised
5. Emergencies
6. Occasional tasks
B. The Administrative Exemption
1. Directly related to management or general business operations
2. Discretion and independent judgment
3. Matters of significance
C. The Professional Exemption
1. Course of Specialized Instruction
2. Learned professionals
3. Creative professionals
Teachers, lawyers and physicians
D. Computer Employees Exemption
E. Outside Salesperson Exemption
F. Commissioned Retail and Service Employees
G. Highly Compensated Employees
H. Other Miscellaneous Exemptions
I. Non-Exempt Positions
III. APPLYING THE SALARY BASIS TEST
A. General Definition
1. Partial-day docking
2. Full-day docking
B. The Ready, Willing and Able Test
1. Weather-related closings
2. Government shutdowns
Other employer closings
C. Personal Leave
Full day absences
Partial-day absences
Special Rule for Governmental Employees
D. Sick Leave
E. Jury Duty, Witness Attendance and Military Leave
F. Disciplinary Deductions
Safety rules of major significance
Violation of other workplace rules
G. The Effect of Employer Pay-Docking Policies
H. Deductions From Accrued Leave Banks
The Department of Labor (DOL) position
Judicial interpretation
I. Deductions For FMLA Leave
J. Payment of Overtime to Exempt Employees
K. Correcting Improper Instances of Pay-Docking
IV. MECHANICS OF FLSA SETTLEMENTS
A. Use of Rule 68 Offer of Judgment
B. Tax Considerations of Settlement Agreements
1. Tax Code Treatment of Different Damages Components
a. Wages
b. Liquidated Damages
c. Attorneys’ Fees
2. The Parties’ Allocation of Damages for Tax Purposes
C. Court Approval of Settlements
D. Unique Settlement Issues: Undocumented Workers
1. FLSA Cause of Action
2. Individual Taxpayer Identification Numbers