A highly compensated employee needs to customarily and regularly perform only one exempt duty to be exempt from overtime pay under the Fair Labor Standards Act (FLSA), even if that duty does not involve the exercise of discretion and independent judgment, according to the 5th U.S. Circuit Court of Appeals.
Under the FLSA’s executive, administrative and professional exemptions from overtime pay, employees must perform certain duties and earn at least a specified salary. But under a special rule, highly compensated employees are eligible for exempt status if they meet a reduced duties test as follows:
