On April 23, the U.S. Department of Labor (“DOL”) announced its long awaited final rule that increases the minimum salary threshold requirements for the “white collar” Executive, Administrative, and Professional (“EAP”) and Highly-Compensated Employee (“HCE”) overtime exemptions under the federal Fair Labor Standards Act (“FLSA”). The final rule does not modify the exemptions’ “duties” test.
The final rule comes after the DOL issued a proposed rule last year setting forth new thresholds for the EAP and HCE exemptions. During the 60-day public comment period, the DOL received more than 33,000 comments on the proposed rule. Now that the DOL has taken public comment into account, the agency chose a final rule that sets the new salary thresholds even higher than initially proposed.
The final rule implements the following new salary thresholds, which begin July 1, 2024, then increase on January 1, 2025:
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)
Going forward, these salary thresholds will be updated every three years based on then-current earnings data. The next scheduled update is July 1, 2027, and the DOL will publish a notice of the new salary thresholds at least 150 days before they are to take effect.
The DOL estimates the aggressive new thresholds will result in four million currently exempt employees becoming newly entitled to overtime. The estimated financial impact on employers in year one is $2.9 billion, with $1.4 billion in familiarization and managerial costs, and $1.5 billion in additional overtime pay or increased salaries.
Now that the final rule has been published, there likely will be legal challenges. While legal challenges may delay implementation of the rule, or result in modifications to the final rule, employers should begin preparing for the July 1, 2024, and January 1, 2025, changes by reviewing the salary levels of their exempt employees to identify those who will be impacted by the new thresholds.
Webinar
(Over)time is of the Essence: How to Comply with the New DOL Salary Thresholds under the FLSA
Under the DOL’s final rule that significantly increased the salary thresholds required to qualify for the EAP and HCE exemptions under the FLSA, both thresholds will phase in over the next several months. The EAP threshold increases to $844 per week ($43,888 annually) effective July 1, 2024, followed by an increase to $1,128 per week ($58,656 annually) on January 1, 2025, and similarly, the HCE threshold will increase to $132,964 as of July 1, 2024, and $151,164 as of January 1, 2025.
This webinar will cover:
- The DOL’s increase to the salary thresholds for employees to be exempt under the EAP and HCE exemptions of the FLSA.
- The newly created mechanism to automatically update the thresholds every three years.
- Steps employers can take to prepare for the upcoming deadlines.
- The odds of a successful legal challenge.
Click here to view a recording of the webinar.