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Wage, Hour & Classification FAQs

Exempt versus nonexempt, overtime calculations, contractor classification, and the FLSA questions Texas employers get wrong most often.

Last updated: July 03, 2026 • 22 answers in this category

The FLSA exemption thresholds in force

Controlling authority: DOL WHD earnings thresholds, restored by the technical amendment of 14 May 2026. The standard salary level is $684 per week; the highly compensated employee threshold is $107,432.

FLSA exemption earnings thresholds in force, August 2026 U.S. Department of Labor, Wage and Hour Division, salary levels and Fact Sheet #22. Table by Faulkner HR Solutions. Restored by the Department’s technical amendment of 14 May 2026.
ThresholdAmount now in forceNote
Standard salary level (executive, administrative, professional)$684 per week ($35,568 a year)The 2019 level. The higher 2024 figures were vacated nationwide in November 2024.
Highly compensated employee$107,432 a yearMust include at least $684 a week paid on a salary or fee basis.
Computer employees paid hourly$27.63 per hourAlternative to the salary basis.
Motion picture industry base rate$1,043 per weekOr a proportionate amount by days worked.
Doctors, lawyers, teachers, outside salesNo salary threshold appliesDuties tests still govern.

The Three-Gate Exemption Test

The Three-Gate Exemption TestThree sequential gates an employer must clear to classify an employee as exempt from FLSA overtime: salary basis, salary level, and the primary duty test.GATE 1Salary basisA predeterminedamount not reducedby quality or quantityGATE 2Salary levelAt least $684per week, or theHCE alternativeGATE 3Primary dutyThe actual work,not the title or thejob descriptionAll four gates met → employer liability is available to the claimant.Any gate not met → the conduct may still be lawful, and still expensive.
Figure The Three-Gate Exemption Test. All three gates must be cleared. Gate 2 is the one that moved — and moved back — between 2024 and 2026, but Gate 3 is where classifications actually fail, because duties drift while job descriptions stand still. Faulkner HR Solutions. Original framework, 2026. Cite as: Faulkner, T.W. (2026). The Three-Gate Exemption Test. Faulkner HR Solutions. Thresholds: DOL WHD salary levels.
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Curated and reviewed by Dr. Thomas W. Faulkner, DBA, MBA, MSML, SPHR, LSSBB, principal consultant at Faulkner HR Solutions.