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Wage and Hour Laws

Instructional MethodAdvanced PreparationProgram PrerequisitesField Of Study Interactive Self Study NONE NONE Accounting  Experience LevelCourse IDCPE CreditsAuthor Overview  CM-324  9 Colleen Neuharth McClain, CPA Wage and Hour Laws Course Description: In service for nearly a c ...Read more
  • Description
Instructional Method Advanced Preparation Program Prerequisites Field Of Study
Interactive Self Study NONE NONE Accounting 
Experience Level Course ID CPE Credits Author
Overview  CM-324  9

Colleen Neuharth McClain, CPA

Wage and Hour Laws

Course Description: 
In service for nearly a century, the Department of Labor is an executive department of the U.S. government. As defined in the enabling legislation, its duties are “to foster, promote and develop the welfare of the wage earners of the United States, to improve their working conditions, and to advance their opportunities for profitable employment."
This course provides an overview of the wage and hour laws as mandated by the U.S. Department of Labor under the Fair Labor Standards Act. Wage and hour laws have been in place for some time now; however, changes to existing laws and new laws do come about. The most recent significant change to the Fair Labor Standards Act went into effect August 23, 2004 and is defined by the Department of Labor as the “FairPay rules.” This law guarantees overtime protection to salaried employees earning less than $23,660 per year - or $455 per week - thereby strengthening overtime rights for millions of American workers who were previously denied overtime under the old rules.
The Department of Labor enforces more than 180 federal labor laws. These mandates and the regulations that implement them cover many workplace activities for about 10 million employers and 125 million workers. Minimum wage, overtime pay, freedom from employment discrimination, unemployment insurance, and workers’ compensation are areas of high concern.

Who Should Attend: CPAs

Topics Covered:
Chapter 1 - The U.S. Department of Labor Wage and Hour Laws
Chapter 2 - Wage and Hour Laws Employee Exemptions Duties Tests
Chapter 3 - Wage and Hour Laws Employee Exemptions Salary Tests

Learning Objectives:
• Describe the purpose and of the U.S. Department of Labor and give a brief history of the various acts initiated by the Department.
• Recognize the terms commonly used by the Department of Labor
• Identify the specifics about the Fair Labor Standards Act including its limitations and scope of coverage.
• Identify the specifics regarding basic payroll laws.
• Describe the Wage and Hour Division enforcement procedures for both unfair labor practices and collection of back pay.
• Describe the general guidelines for determining an employee’s exempt verses nonexempt status as an executive, administrative, professional, outside sales, or computer employee.
• List specific details regarding which occupations do or do not generally qualify for exemption from the wage, hour, and overtime requirements.
• Recognize the definitions clarifying terms used in the exemption regulations.
• List the requirements regarding an employees exempt verses nonexempt status based upon the duties tests as applied to modern day job duties and occupations.
• List the Department of Labor’s requirements for minimum salary levels for exempt executive, administrative, professional, outside sales, and computer employees.
• List the rules that define what qualifies as a salary or fee basis paid employee.
• Recognize the laws regarding what constitutes total compensation and what are the allowable deductions from a salary basis paid employee’s paycheck.
• Recognize the differences between the old wage and hour laws for exemptions and the “FairPay rules” that went into effect on August 23, 2004.


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