Exempt Employees: Understanding and Mastering the Changes for 2025 and Beyond

Live Webinar or Recording

December 16, 2025, 2:00 pm - 3:40 pm Eastern

Credit: ATAHR: 1.5, ATAPR: 0.75, ATATX: 1.5, CPE: 2, HRCI: 1.5, SHRM: 1.5, RCH: 1.5 (Live Only)

Overview

In this webinar, we will discuss the four classifications of exempt employees permitted under Department of Labor rules, including executive, administrative, professional, and outside sales. We will examine the salary level test, including rules for using bonuses to cover salary and the salary basis test. We will determine what deductions can be properly made from an exempt employee’s salary and which, if made, would violate the salary basis test and result in penalties for the employer.

Background

Improper exempt worker classification and non-compliance with regulations pertaining to them generate some of the largest back pay awards and fines ever recorded. Penalties and back wages are computed with the same formula for all companies—large or small. Exempt employee classification and compliance infractions can be devastating or ruinous to any employer.

Although payroll rarely makes the decision on which employee is classified as exempt, it is critical that they understand the regulations regarding how the determination should be made. It is even more critical that the payroll department understand and apply the strict rules for paying employees who are classified as exempt. The department must ensure that all exempt employees are paid on a salary basis and that no exempt employee’s wages are docked improperly. It is crucial to remember the penalties for errors apply to both the classification of the worker and the actual payment of salaries when it comes to exempt employees. More importantly, the penalties are applied to all workers in the same job classification under the same manager when a mistake is made on paying an exempt employee—not just the one worker who was paid incorrectly.

• What is exempt—exactly?
• What are the categories of exempt employees under the FLSA?
• Examine the job duties test
• What is the bonus rule?
• How is the highly compensated exemption applied?
• Examine the latest from DOL on upgrading salary level tests for exempt employees!
• What is salary basis?
• When you can and when you cannot dock the pay of an exempt employee?
• Where do the states stand on exempt?

Who Can Benefit:

• Payroll Executives, Managers, Administrators, Professionals, Practitioners, and Entry-Level Personnel
• Human Resources Executives, Managers, and Administrators
• Accounting Personnel
• Business Owners, Executive Officers, Operations and Departmental Managers
• Lawmakers
• Attorneys and Legal Professionals
• Any individual or entity that must deal with the complexities and requirements of Payroll compliance issues

Guest Speaker: Vicki M. Lambert, CPP - The Payroll Advisor

Level: Basic

Format: Live Webcast

Field of Study: Payroll

Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in human resources.

Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in payroll.

Aurora Training Advantage is offering continuing education points designed to recognize dedication to training and excellence in accounting.

Aurora Training Advantage is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of accountancy have final authority on the acceptance of individual courses for CPE credit. Complaints regarding registered sponsors may be submitted to the National Registry of CPE Sponsors through its website: www.nasbaregistry.org.

For more information regarding administrative policies such as complaint and refund, and cancellation please contact our offices at 407-542-4317 or training@auroratrainingadvantage.com.

This program has been approved for credit hours through the HR Certification Institute. For more information about certification or recertification, please visit the HR Certification Institute website at www.hrci.org.

Aurora Training Advantage is recognized by SHRM to offer Professional Development Credits (PDCs) for the SHRM-CPSM or SHRM-SCPSM. For more information about certification or recertification, please visit www.shrmcertification.org.

Aurora Training Advantage is an approved provider through the American Payroll Association. To receive credit through the American Payroll Association for this program you MUST attend the program in its entirety.