Check 4 duty tests before you write a salaried offer

Before you mark a job exempt, check the duty language for executive, administrative, professional, and computer work.

Key takeaways

• Before marking a role exempt, verify that the person's primary duty aligns with the specific definition for executive, administrative, professional, or computer work.
• Administrative roles must involve office or non-manual work directly related to the management or general business operations of the employer or the employer's customers, according to Legal Information Institute.
• Professional duties require knowledge of an advanced type in a field of science or learning customarily acquired by a prolonged course of specialized intellectual instruction, according to Legal Information Institute.

The federal regulations define these categories by primary duties, not just pay.

Four duty tests sit in front of a salaried offer, and the pay test is a separate line

The federal regulations separate duty requirements from salary floors. You must verify the specific duties match the exemption category before considering the pay threshold. One required duty element is a primary duty of management of the enterprise or a customarily recognized department or subdivision, according to Legal Information Institute. This definition focuses on the nature of the work performed, not the title held.

Computer job titles are not determinative of the applicability of this exemption because titles vary widely and change quickly in the computer industry, according to Legal Information Institute.

The pay test is a separate line from these duty tests. Meeting a weekly dollar floor alone does not make a person exempt. You must satisfy the duty requirements for the specific category first. The salary threshold is a distinct requirement that operates independently of the primary duty analysis. Do not convert state minimum wage multiples into dollar amounts without checking the specific state rule. The federal pages state the duty language clearly, but the pay figures are separate regulatory lines.

Executive, administrative, and professional duties

The federal rules distinguish these three exemption categories by specific duty language, separate from the pay requirements. For an executive employee, the regulation lists who customarily and regularly directs the work of two or more other employees as a core duty element according to Legal Information Institute. This directive function is one of the conditions that must be met alongside a salary basis of not less than $684 per week for the executive exemption.

Administrative employees are defined differently, with the primary duty including the exercise of discretion and independent judgment with respect to matters of significance according to Legal Information Institute.

Professional employees fall under the same general framework where the nature of the work must align with the specific professional exemption definitions. The key takeaway for your offer letter is that the job description must explicitly reflect these duty elements, not just the title.

When assessing if a person fits the "primary duty" requirement, the time spent on exempt work is a factor but not the sole determinant. Employees who spend more than 50 percent of their time performing exempt work will generally satisfy the primary duty requirement according to Legal Information Institute. However, the regulation clarifies that time alone is not the sole test, and nothing in this section requires that exempt employees spend more than 50 percent of their time performing exempt work according to Legal Information Institute. This means a role could be exempt even if the employee spends less than half their time on exempt duties.

For your next salaried offer, write down the specific duties that match the "directs two or more employees" or "discretion and independent judgment" language before finalizing the exemption status. If the role involves a mix of exempt and non-exempt tasks, document the relative importance of the exempt duties to support your primary duty analysis.

Computer duties and the hourly figure on the federal page

The computer employee exemption operates under a specific compensation structure that differs from the executive salary basis of not less than $684 per week. According to Legal Information Institute, the section 13(a)(17) exemption applies to any computer employee compensated on an hourly basis at a rate of not less than $27.63 an hour. This hourly threshold is a distinct requirement that applies when the employee is paid by the hour rather than a fixed weekly salary. The rule identifies the specific compensation method and the minimum rate required for this particular exemption to apply.

When drafting a salaried offer, you must determine if the role fits this hourly compensation model. If you choose to pay the computer employee on an hourly basis, the rate must meet or exceed the $27.63 figure cited by the Legal Information Institute. The source specifies the exact hourly rate without converting it to a weekly or annual amount.

You should verify that the job description aligns with the computer employee definition before applying this hourly test. The exemption is tied to the specific compensation method of hourly pay at the stated rate. If you pay a weekly salary, this particular hourly threshold does not apply. Keep the compensation method and the corresponding threshold aligned in your offer letter.

How Washington, California, and Minnesota state their own tests

State rules define exemption scope with specific language that differs from federal standards. Washington State Legislature defines "two or more other employees" as two full-time employees or their equivalent in WAC 296-128-510: Washington State Legislature. The same agency defines "discretion and independent judgment" in WAC 296-128-520: Washington State Legislature. The definition describes the comparison and evaluation of possible courses of conduct, and acting or making a decision after the various possibilities have been considered.

California Department of Industrial Relations uses a different standard for time spent on exempt work. The DLSE - Glossary states that "primarily engaged in" means that more than one-half of the employee's work time must be spent engaged in exempt work California Department of Industrial Relations. This standard differs substantially from the federal test, which simply requires that the "primary duty" of the employee falls within the exempt duties. Hiring managers in California must apply this more-than-one-half time threshold rather than relying on the federal primary duty concept.

Minnesota Office of the Revisor of Statutes lists specific categories for exempt individuals in Sec. 177.23 MN Statutes Minnesota Office of the Revisor of Statutes. The statute includes any individual employed in an executive, administrative, or professional capacity. It also includes a salesperson who conducts no more than 20 percent of sales on the premises of the employer.

Filled reference table of each publisher's duty and pay test

The following table maps the specific compensation thresholds quoted in the cited regulations to their respective publishers. Each row isolates the pay test language from the source document, ensuring the numerical figures remain distinct from the duty requirements addressed in other sections.

The federal entries specify fixed dollar amounts for salary and hourly bases, while the Washington entries define pay as a multiple of the state minimum wage. The 29 CFR § 541.100 text sets the weekly salary floor at $684 according to Legal Information Institute, and the 29 CFR § 541.400 text sets the hourly floor at $27.63 an hour according to Legal Information Institute. The Washington WAC 296-128-535 text requires a rate not less than 3.5 times the minimum wage according to Washington State Legislature, while from January 1, 2026, through December 31, 2026, WAC 296-128-545 sets a pay amount not less than 2.25 times the minimum wage for a forty-hour workweek, regardless of the size of the employer, according to Washington State Legislature. These pay figures operate as separate lines from the duty tests, which are detailed in the preceding sections of this guide. Use this table to verify the compensation language before finalizing the offer letter.

Illustrative example: four checks before pay

Write four checks before the offer. Count management of a department as one duty, and count directing 2 other employees as another. Keep the pay line separate from those duty words. More than 50 percent exempt work generally meets primary duty, and time alone is not the sole test. Read the state page when the job sits in another state, and do not turn a wage multiple into your own dollar figure. Do not use the job title as the test.

A worksheet for the next salaried offer

Use this worksheet to record the specific duties for the next salaried offer before you send it. The first column lists the employee's main duties, the second column holds the matching test duty words, and the third column tracks the pay basis check. Write the person's actual daily tasks in the first column rather than a job title. The second column should contain the exact duty language from the exemption test you are applying. The third column notes the pay basis requirement for that specific test.

This worksheet is a recommendation for your internal process. It does not replace legal advice. Use it to ensure you have documented the duties and the pay basis before marking a job exempt. If you are unsure whether a duty matches the test, consult a legal professional. The goal is to have a clear record of why the job is exempt. This record can be useful if the exemption is questioned later. See overtime rules before the offer, salary history questions, and hiring decision notes while you make the offer decision.

Salaried-offer duty FAQ

What are the four duty tests?

The four duty tests are the executive, administrative, professional, and computer tests. Each test operates independently, so you must verify the specific duty language for the role you are offering. Do not assume that passing one test satisfies the others.

Does the weekly dollar amount finish the test?

No, the salary floor is a separate requirement from the duty test. You must satisfy both the pay requirement and the duty requirement to claim the exemption.

What does primary duty mean when someone spends half the time on other work?

Do not rely solely on the 50 percent figure as a definitive cutoff. If a person spends exactly half their time on exempt work, you must look at other factors to determine if it is their primary duty.

How is the Washington hourly amount stated?

Washington requires an amount not less than 3.5 times the minimum wage prescribed in RCW 49.46.020 per hour, according to Washington State Legislature. This specific multiple applies beginning January 1, 2022, and each following year, regardless of the size of the employer, according to Washington State Legislature. Do not convert this multiple into a dollar amount yourself; the rule states the multiplier, not a fixed dollar figure. Check the current minimum wage rate to calculate the actual hourly floor.

What do you write down today?

List the person's main duties in one column and the matching test's duty words in the next column before you send the offer. This ensures you are checking the specific duty language against the role's actual responsibilities. Do not wait until after the offer is sent to verify the exemption status. Writing these details down now helps you identify if the duties align with the executive, administrative, professional, or computer tests.