Nómina e impuestos

Un tema que puede generar confusión continua para los propietarios de negocios es la clasificación de los empleados: ¿qué es un empleado exento y qué es un empleado no exento? Esto se puede agravar porque el incumplimiento de la Ley de Normas Justas de Trabajo (FLSA, por sus siglas en inglés) y de las normativas estatales y locales aplicables relacionadas con la clasificación de los empleados podría suponer costos considerables para los empresarios.

"As an HR consultant, I usually work on employee classification with new clients. The reason is actually very simple. The biggest misconception many employers have regarding exempt vs. non-exempt is that the method of compensation alone determines this classification," says Robert Sanders, Paychex client HR business partner.

Exempt vs. Non-Exempt: What Does It Mean?

What does it mean to be an exempt employee, and what does it mean to be a non-exempt employee? Before addressing some of the most common misconceptions, make sure you understand key differences between these employee classifications.

What Does It Mean To Be a Non-Exempt Employee?

As an employer, you should understand what the U.S. Department of Labor (DOL) regulations that apply to the FLSA require when an employee is non-exempt.

Why is this classification so important? The FLSA requires employers to pay all non-exempt employees at least the federal minimum wage for hours worked, plus overtime pay at one and one-half times the regular rate of pay for hours worked over 40 hours during a workweek.

What Are Some Examples of Positions Held by Non-Exempt Employees

Non-exempt employees are generally paid on an hourly basis. Often, non-exempt employees work in jobs where the main duties center around repetitive or routine tasks. Proper classification of non-exempt employees is essential because they are entitled to overtime pay and, depending on company policy or state or local law, may have rights in other areas, such as breaks. Some examples may include:

• Electricians, carpenters, and construction or maintenance workers in non-management positions
• Sales employees in a retail environment
• Clerical or secretarial employees with little autonomous decision-making, such as receptionists, accounting clerks, bookkeepers, and personnel clerks
• General inspectors or quality assurance workers following preset guidelines that need no specialized skills or knowledge to interpret
• Licensed practical nurses (LPNs)

What Does It Mean To Be an Exempt Employee?

The FLSA provides an exemption from both minimum wage and overtime pay for employees who meet three tests: a salary level test, a salary basis test, and a job duties test. To be exempt from FLSA provisions, an employee must earn a minimum base salary as provided in the regulations, and must also be paid on a salary basis, the same amount each week, regardless of quantity or quality or work.

Employees must also meet the DOL's job duties test to be classified as exempt from the overtime and minimum wage provisions of the FLSA. Exempt employees tend to work in roles that require little direct supervision and require special skill or knowledge. They may supervise other employees. Exempt employees also typically have the authority to make suggestions or recommendations about their work, although a higher level of management might make a final decision.

What Are Some Examples of Positions Held by Exempt Employees?

Exempt positions typically require the routine exercise of independent discretion and fit into a professional category defined by the DOL. Examples may include the following:

• Business executives
• Accountants, compliance, and marketing professionals
• Managers that supervise two or more full-time employees or the part-time equivalent
• Executive assistants given authority to make significant decisions on behalf of business owners or senior executives
• Doctors
• Lawyers
• Teachers

The following professions may also be considered exempt, depending on compensation and job duties:

• Outside salesperson
• Certain computer employees
• Registered nurses may be classified as exempt in some states

What Is the Difference Between Exempt and Non-Exempt Employees?

The difference between exempt and non-exempt employees depends on their primary duties, how they are paid, and possibly how much they're paid. To ensure proper classification, employers should fully understand what skills are required to perform a job and ensure that each employee is paid in accordance with the FLSA and applicable state laws.

Exempt	Non-exempt
Paid not less than $684 per week on a salary or fee basis	Paid at least minimum wage for all hours worked & overtime pay for hours worked over 40 per workweek
Primary duties require use of advanced knowledge or skills	Primary duties do not require an advanced degree or advanced knowledge
Little direct supervision	May be directly supervised
Has authority/ability to make recommendations, though may not provide the final approval	Employees working in positions where job tasks are routine

Exempt vs. Non-Exempt Compensation

One of the chief differences between exempt vs. non-exempt workers is how they are compensated. Exempt employees are generally "exempt" from the FLSA regulations governing minimum wage and overtime pay.

Exempt employees are paid on a salary or fee basis which means that they typically must receive their predetermined salary each workweek regardless of the quality or quantity of work performed. Subject to limited exceptions (e.g., first and last week of work, unpaid FMLA leave, etc.) an exempt employee must receive their full salary for any week in which they perform any work regardless of the number of hours or days worked.

Alternatively, non-exempt employees may be paid on an hourly, piece, salary, commission, or other basis provided the employee is paid at least the federal minimum wage for each hour worked and for overtime at a rate not less than time and one-half the employee’s regular rate of pay.

States differ in regard to overtime laws, but federal regulations use a 40-hour workweek as the threshold. An employer is not obligated to pay overtime wages when an exempt employee works more than 40 hours in a workweek. For employers, this classification removes their obligation to pay overtime and certain recordkeeping requirements under the FLSA.

Exempt vs. Non-Exempt Job Function

Keep in mind that simply relying on job titles is not a proper method of determining exempt status. An employee may have an executive, professional, or administrative title; however, that does not necessarily mean that the employee is automatically eligible for an exempt classification. Rather, a salary level, salary basis and primary duties analysis should be performed. An employee's classification as exempt or non-exempt may also affect how their compensable time is measured for certain job-related activities such as travel, being on-call, or work-related training.

"FLSA status is driven by what you do in terms of job function, not how you are compensated," Sanders explains. "Although it does follow that most of the time, non-exempt employees will be paid on an hourly basis and exempt employees will be paid a salary, it's not always the case ... The key is understanding that status is not determined only by the method of compensation."

Consequences of Exempt vs. Non-Exempt Misclassification

Incorrectly classifying an employee can result in fines and penalties, which may include payment for back wages. Make sure you adhere to the following best practices to avoid the expensive consequences of misclassification:

1. Review and understand the rules and regulations outlined by the FLSA regarding exempt vs. non-exempt classifications.
2. Next, turn your attention to your state, as several states have their own regulations around this subject.
3. Consistently review, update, and use job descriptions to ensure employees performing similar duties are classified consistently. "The key functions and responsibilities of a given employee will dictate whether that position can qualify for one of the limited 'white-collar' exemptions that would allow an employer to exempt the employee from overtime," Sanders says.
4. Don't leave best practices to chance. Avoid missing key actions by having a process in place for correctly classifying your employees.

Classifying employees correctly and adhering to the applicable federal, state, and local laws and regulations can feel overwhelming and frustrating. But employee misclassification can be a common mistake that many business owners make. Putting the right process in place may help you avoid time-consuming and costly penalties.

Exempt vs. Non-Exempt Employee FAQs

What Is the Minimum Salary for Exempt Employees?

The U.S. DOL has set a $684 minimum salary per week for exempt employees. Individual states may have different thresholds.

What Are the White Collar Exemptions?

Generally, exempt employees fit into one of the following categories:

• Administrative: Employees performing office, or other non-manual work, with primary work responsibilities related to the administration of management or general business operations of the employer or employer's customers; employees primary duties involve the exercise of discretion and independent judgment to make decisions of significance.
• Executive: Employees with the primary duty to manage a company or one of its departments, or divisions. They must also regularly direct the work of, and have the authority to hire and fire or recommend such action for, two or more full-time employees or their equivalent (e.g. 2 part-time employees working 20 hours each equals one full-time employee).
• Learned professionals: Employees with primary duties that require advanced knowledge in a field of science or learning typically evidenced by the appropriate academic degree. Some examples are doctors, registered nurses, executive chefs, teachers.
• Creative professionals: Employees with primary duties involving invention, imagination, creativity, or talent in a recognized area for creative endeavors such as music, journalism, or writing.
• Outside sales: Employees working customarily and regularly away from the company location with a primary focus of making sales, as defined by the FLSA.
• Computer: Skilled workers in the computer field such as programmers or engineers with responsibilities to design or analyze systems; may be compensated on a salary basis of at least $684 per week or an hourly basis or not less than $27.63 per hour.
• Highly compensated: Employees making at least $107,432 on an annual basis, including at least $684 per week on a salary or fee basis, who regularly perform at least one of the stipulated duties of an exempt professional, administrative, or executive employee.

Can Non-Exempt Employees Be Salaried?

Although non-exempt employees are generally paid on an hourly basis, they may be paid on a salary, commission, or piece rate basis. However, regardless of basis of pay, all non-exempt employees must be paid the appropriate overtime rate for hours worked over 40 in a workweek. Thus, the non-exempt employee's hours must still be tracked each week to determine when they are eligible for overtime payments.

What Makes an Employee Exempt vs. Non-Exempt?

Classification of an employee is generally determined by pay amount, how an employee is paid for work, and the individual's primary job duties. Exempt employees often require advanced knowledge or special skills to perform their primary duties, while non-exempt employees are focused on more routine work.

How Do You Determine Exempt vs. Non-Exempt?

Employers should spend time obtaining a thorough understanding of the FLSA requirements for employee classification. To be classified as exempt, employees must be paid on a salary basis at or above the required salary threshold, regardless of hours worked each workweek, and carry out job duties that fall into one of the DOL's exempt categories. Additionally, the employee would have to satisfy any state-specific requirements for exemption.

Are Independent Contractors Exempt or Non-Exempt?

Independent contractors are not considered employees and therefore do not fall under the FLSA guidance on this topic. However, you should be aware of the tax laws and other regulations affecting independent contractors in your workplace.

How Could a Business Closure Impact Exempt and Non-Exempt Employees?

If your business is temporarily closed due to a natural disaster or public health pandemic — such as the closures caused due to COVID-19 — and you have non-exempt employees (those who are entitled to minimum wage and overtime), you typically aren't obligated to pay them as long as they have not performed work. Employers must compensate non-exempt employees who are working remotely and those employees should accurately record all time worked, including overtime.

Exempt employees typically must receive their full salary in any workweek in which they perform work, regardless of the total number of hours actually worked. If your company closes, you must generally pay an exempt employee their full salary if the employee worked any part of the workweek.

Ensure You’re Classifying Your Employees Correctly

Determining an employee's exempt or non-exempt status may not always be cut-and-dry. Additionally, there may be state or local regulations to follow when it comes to overtime or minimum wage requirements. Failure to pay overtime to incorrectly classified workers can leave you open to litigation and/or penalties. If you don't have a classification process in place, Paychex HR Services can offer their support and guidance in this complex area of employment regulation. Additionally, you may want to closely review the 2022 proposed changes to the federal overtime rule.

La capacidad de compensar a los empleados de forma competitiva como parte de una estrategia eficaz de adquisición de talento es lo más importante para los equipos de contratación y los profesionales de recursos humanos que siguen luchando contra la escasez de mano de obra actual. Para enfrentar estos desafíos, muchos líderes de recursos humanos ofrecen trabajo a distancia y otros incentivos para alentar a los candidatos a aceptar ofertas de trabajo, según la Encuesta Pulso de Recursos Humanos de Paychex de 2022. Entre las tácticas más eficaces que han implementado los líderes de recursos humanos se incluyen ofrecer un pago más alto como componente de una oferta competitiva.

Con estos factores en mente, es importante entender el pago base como parte de los paquetes de compensación en general cuando los empleados consideran una oferta de trabajo en su empresa o negocian un aumento.

¿Qué es el pago base?

El pago base, que también se conoce comúnmente como "salario base" o "salario básico", es un monto fijo que un empleador acepta pagar a un empleado a cambio de tiempo y servicios acordados antes de que el empleado comience a trabajar. La compensación base se expresa con mayor frecuencia como una tarifa por hora, un ingreso mensual o un salario anual. No incluye beneficios ni ganancias adicionales, como comisiones, propinas, pagos por horas extra o bonos. Teniendo esto en cuenta, el pago base solo puede ser una parte de la compensación total de un empleado.

¿Qué significa el salario base para los candidatos a un puesto de trabajo y para las potenciales nuevas contrataciones? Una oferta de empleo puede incluir un salario base, así como otros detalles sobre los salarios futuros, como una comisión potencial para un puesto de ventas. Sin embargo, normalmente, lo determina el empleador en función de una semana laboral determinada y de una serie de factores adicionales, como la experiencia, las funciones y las aptitudes del individuo. El salario base suele ser un punto de partida para las negociaciones salariales y puede aumentar con el tiempo según el desempeño de los empleados u otras demostraciones del valor de un empleado para la empresa. Y en épocas en que el reclutamiento y la contratación son especialmente desafiantes, los empleadores pueden aumentar el salario base para competir por los mejores talentos.

¿Quién recibe el pago base?

Mientras que algunos empleados reciben un salario base anual distribuido en períodos de pago, otros pueden obtener una compensación base pagada como un salario por hora. En concreto, los salarios base, por lo general, se pagan a los empleados que cumplen con los criterios de exención del salario mínimo y los requisitos de pago de horas extra establecidos por la Ley de Normas Justas de Trabajo (FLSA, por sus siglas en inglés). Otros empleados pueden recibir su compensación por hora, turno o día. Normalmente, se trata de empleados no exentos según la FLSA a los que se les debe el salario mínimo por todas las horas trabajadas y las horas extra por las horas trabajadas más allá de 40, entre otras protecciones. Si aún no está familiarizado con las distinciones entre empleados exentos y no exentos, es importante que entienda cada una de estas clasificaciones de trabajadores. El Departamento de Trabajo ha creado materiales para ayudarlo a clasificar de forma correcta a los empleados, cumplir con estos estándares federales y pagar adecuadamente a los empleados por tiempo trabajado. Tenga en cuenta que su empresa también puede estar sujeta a las leyes estatales y locales de salarios y horas.

El pago base frente al pago bruto

Conocer bien el pago base y el pago bruto es de suma importancia, sobre todo cuando se negocian los salarios de los empleados. Como se indicó anteriormente, el pago base es la tarifa por hora o el salario que un empleado gana antes de agregar cualquier pago adicional. En cambio, el salario bruto incluye las ganancias base más el pago de horas extra si corresponde, comisiones, bonificaciones, propinas, etcétera, antes de que se tomen las deducciones. En la mayoría de los casos, el pago base es una cantidad fija que cambia con poca frecuencia, por ejemplo, revisiones anuales de desempeño, ajustes del mercado, entre otros, mientras que el pago bruto puede fluctuar en función de incentivos adicionales.

Además del pago base frente al pago bruto, también debe tener en cuenta el pago neto, que es el monto que un empleado recibe en mano cada período de pago. Esto equivale al pago bruto menos impuestos y otras deducciones.

¿Cómo se calcula el salario base?

Las variables, como el nivel de experiencia del empleado, las certificaciones y el valor de mercado de los empleados con funciones similares, pueden ayudar a un empleador a establecer una tasa base adecuada, teniendo en cuenta el número de horas que el empleado trabajará por semana, que, normalmente, son 40 horas para un empleado a tiempo completo. También puede consultar los datos de investigación salarial de la Oficina de Estadísticas Laborales (BLS, por sus siglas en inglés) de los Estados Unidos, que ofrece datos sobre profesiones, industrias y áreas geográficas.

Para calcular el pago base, puede utilizar uno de los siguientes cálculos, según la clasificación del empleado:

[Monto de pago regular por período de pago] x [cantidad de períodos de pago durante un año] = Pago base anual

[Cantidad de horas trabajadas en una semana] x [cantidad de semanas durante un año] x [salario por hora] = Pago base anualizado

Ejemplos para el cálculo del salario base

A partir de los cálculos básicos anteriores, veamos cómo se puede calcular el salario base y el pago base, junto con los cálculos básicos de bonos y horas extra:

Ejemplo 1: Salario base

[Monto de pago regular por período de pago] x [cantidad de períodos de pago en un año] = Salario base

[$2000 de salario quincenal] x [26 períodos de pago] = $52 000 salario base (anualmente)

Ejemplo 2: Salario base

[Cantidad de horas trabajadas en una semana] x [cantidad de semanas en un año] x [salario por hora] = Pago base

[30 horas trabajadas por semana] x [52 semanas] x [$25 por hora] = $39 000 pago base (anualmente)

Ejemplo 3: Bonificación como porcentaje del salario anual

[Salario anual del empleado] x [Porcentaje de la tasa del bono] = Monto del bono

[$52 000 de salario anual] x [bono del 3 %] = Bono de $1560

Ejemplo 4: Pago de horas extra

[Tasa de pago regular] x [1,5] x [cantidad de horas extra] = Pago de horas extra

[$20 por hora] x [1,5] x [5 horas extra] = $150 de pago de horas extra

Factores que afectan el pago base

En última instancia, es el empleador quien determina el pago base, pero las nuevas contrataciones y los empleados pueden negociar un pago base más alto si indican cualquier cantidad de factores. Aunque las empresas deben asegurarse de que ofrecen una remuneración que cumple con los requisitos de la ley sobre salarios y horarios, el pago base puede negociarse o determinarse en función de variables como estas:

• La experiencia, las habilidades, la educación y el conocimiento especializado del empleado.
• Cualquier certificación profesional relacionada con el trabajo.
• Monto presupuestado para el puesto.
• Ubicación geográfica.
• Cuánto pagan los competidores por puestos similares según los datos del mercado.
• Cuál es la compensación de los empleados actuales en roles similares.
• Cuánto tiempo ha estado vacante un puesto.
• Si se ofrecen otras formas de compensación, como acciones.
• Ajustes en el costo de vida.

Tanto si está tratando de incorporar a un nuevo empleado como si está negociando con un empleado actual, considere la importancia de una fórmula de compensación estandarizada y una estructura salarial bien diseñada para cultivar un lugar de trabajo justo y equitativo, además de las variables de salario base mencionadas anteriormente. Estas herramientas, diseñadas para ayudar a las empresas a reconocer el valor de una posición en el mercado laboral general, así como su valor interno para la empresa, pueden ayudar a las empresas a adoptar un enfoque predecible para eliminar el favoritismo y desarrollar prácticas de pago más equitativas.

Alinee su salario base con los estándares de la industria

To recruit and retain top talent, employees' total compensation packages — a large percentage of which may be base pay — need to be competitive yet also reasonable and fair. Partner with experts in HR to help you effectively find and retain great talent, offer salaries that make sense for your business and industry, and keep you in compliance with applicable wage and hour laws and regulations. Working with an expert payroll provider can also help you pay your workforce accurately and on time, every pay period.

Restaurants and quick-serve restaurant franchises can find it challenging to stay compliant with the many regulations that apply to the food service industry. Violations can be costly and dangerous – many regulations for the food service industry carry significant fines for noncompliance, and failing to follow proper procedures in a restaurant can lead to illness or injury. Managers and owners who do not stay current with laws that apply to their restaurants can put themselves, their staff, and their customers at risk.

Health and Safety Laws

OSHA

The Occupational Safety and Health Administration (OSHA), an agency run by the U.S. Department of Labor, enforces safety rules that are designed to protect employees from known safety and health hazards. While several states have their own occupational safety and health rules, they must meet or exceed the minimum safety standards set by OSHA.

To stay in compliance with OSHA regulations, food service managers and franchisees must follow protocols around many operational functions, including having the right type of fire extinguishers present, ensuring employees have protective clothing or equipment, timely reporting and recording workplace injuries and illnesses, and appropriately displaying accident prevention signage throughout the restaurant, to name just a few.

Health codes

The U.S. Food and Drug Administration outlines specific food service codes and regulations for each state. Within these codes, the FDA indicates a range of regulations, such as how frequently a restaurant or quick-serve restaurant must be inspected by local health agencies or proper storage and handling procedures for different types of food.

Many state health codes for food service require that managers, and sometimes even employees, successfully pass a designated food handling course. This course is designed to make sure all employees are knowledgeable about safe food handling practices, thereby minimizing the risk to patrons. Even if a food safety course is not required in your state, it may be beneficial to have employees attend anyway. Since food safety course instructors are required to stay current with the state health codes for food service, they can be a valuable resource to your employees.

Since improper food handling can lead to severe food-borne illnesses, and given that some food establishments can serve hundreds of people per day, the restaurant and quick-serve restaurant industry is heavily regulated.

Wage and Hour Laws: Tips, Minimum Wage, Overtime

The Fair Labor Standards Act (FLSA) as well as many state and local laws and regulations impact how tipped employees must be paid, how tips must be accounted for, and how overtime and other payroll issues must be handled. This means that food service managers have an extra layer of regulations that affect their payroll management procedures.

Even if your restaurant does not have tipped employees, minimum wage regulations may be a concern. Restaurants and quick-serve restaurants operating in multiple states or municipalities must be aware of potential varying minimum wage rates and ensure that all employees are paid in compliance with applicable rate(s). If local, state, and federal minimum wage rates differ and an employee is covered by multiple requirements, the employee must be paid the highest applicable rate.

There are also overtime regulations at the federal level under the Fair Labor Standards Act (FLSA). State and local laws may provide for additional requirements and/or coverage. For example, according to the FLSA, the correct overtime rate, one and one-half times the employees regular rate, must be paid to a non-exempt employee for all hours worked over 40 hours in the same workweek. In certain states, however, employers may also be required to pay certain employees the correct overtime rate for all hours worked over eight hours in one workday.

Payroll Tax Laws: Tipped Employees

Tipped employees also have special tax obligations that require compliance and oversight by managers. When tips are shared among team members via a tip pool, the regulations can become even more complicated. Fortunately, food service managers who accurately follow tip reporting codes can benefit from the FICA Tip Tax Credit. To qualify, managers must complete IRS Form 8846 to receive the credit and IRS Form 8027 to report tips if the restaurant employs more than 10 tipped employees. In addition, other federal tip reporting requirements may apply, depending on your sales volume, percentage of tipped sales, and methods of tip distribution.

Paying restaurant employees properly can be extremely challenging, but taking the pain out of restaurant payroll is possible with thorough knowledge and planning. If agency regulations aren't your specialty, many local small business associations offer classes on payroll and tax codes. Your payroll service provider can also provide assistance regarding relevant laws, and regulations that may affect your business.