$wikiSummary In the United States, the distinction between periodic salaries (which could be paid regardless of hours worked) and hourly wages (meeting a minimum wage test and providing for overtime) was first codified by the Fair Labor Standards Act of 1938. At that time, five categories were identified as being "exempt" from minimum wage and overtime protections, and therefore salariable. In 1991, some computer workers were added as a sixth category. The tests for all six categories were revised effective August 23, 2004.
More information about these categories can be found at Salaried Personnel
US Companies are subject to the Fair Labor Standards Act and must determine which of their employees are "exempt" from this law and may be paid on a Salaried basis. Employees who are "non-exempt" from this law are required to receive overtime pay for hours worked in excess of 40 hours in a week or for hours worked in excess of a normally scheduled day. $wikiCategoryLinks
