Starting July 1, 2024 employees whose salary is less than $844 a week ($43,888 on an annual basis) must be paid overtime if they work more than 40 hours in a workweek.

Prior to July 1st, only workers with a salary less than $684 a week ($35,568 annually) qualified for overtime pay.    

Overtime pay is 1 ½ times an employee’s regular pay. While there is no limit on the number of hours employees over 16 can work, federal law requires that employees working more than 40 hours in a workweek receive overtime pay unless the employee qualifies for one of the exemptions from overtime.

The five categories of exemptions from overtime are: Executive; Administrative; Professional; Computer; and Outside Sales Employees.  Employees whose salary is above the minimum salary threshold and whose job duties meet the tests for one of the exemption categories do not have to be paid overtime. 

The Executive Exemption and the Administrative Exemption are the two most common exemptions from overtime. To qualify for the Executive Exemption from overtime, all of the following must be true:

  • The employee is paid a salary of at least $844 per week;
  • The employee’s primary duty is managing the business or a department of the business;
  • The employee directs the work of at least two or more other full-time employees; and
  • The employee has the authority to hire and fire other employees, or their recommendations about other employees are given particular weight.

to qualify for the Administrative Exemption from overtime, all of these tests must be met:

  • The employee is paid a salary of at least $844 per week;
  • The employee’s primary duty is the performance of office or non-manual work directly related to the management or general business operations of the business or their customers; and
  • The employee’s primary duty includes exercising discretion and independent judgement on significant matters.

Employees whose salary is less than $844 a week must be paid overtime if they work over 40 hours in a week.  Employees whose salary meets the $844 a week threshold but whose job duties do not meet the requirements of one of the exemption categories must be paid overtime if they work over 40 hours.  Both the salary test and the job duties test must be met for an employee to be exempt from overtime pay.

Some common misconceptions from employers about overtime are:

Salaried employees are not entitled to overtime pay. False. Salaried employees must be paid overtime unless they make $844 or more a week and their job duties meet the specific criteria for one of the exemptions. Just receiving a salary is not enough to exempt an employee from overtime pay.

An employee who works overtime without authorization is not entitled to overtime pay. False. If an employee has worked overtime, they must be paid time and a half for those hours, even if the employer did not authorize the extra work. 

Employees can receive “comp time” instead of being paid overtime. False. Comp time is paid time off that is given instead of payment for working overtime hours. Employers cannot avoid paying overtime by giving an employee time off for the overtime they worked.

Overtime is calculated over a pay period. Example: If an employee works 46 hours the first week of a pay period and only 23 hours the next, they averaged only 34.5 hours each week and do not get overtime. False. Overtime applies on a workweek basis, not a pay period. An employee who works more than 40 hours in one workweek is entitled to overtime pay on their next paycheck. In this example, the employee must be paid overtime for the 6 overtime hours worked.

An employer can choose which day their workweek starts, but each workweek stands on its own. While most employers’ workweeks start on Monday and end on Sunday, the workweek does not need to coincide with the calendar week and can begin on any day and at any hour of the day. Employers whose employees work 9 am to 5 pm Monday ­through Friday do not have to keep a record of time worked. False. Employers are required to keep records of all hours worked by their employees, even if their work schedule is the same every week. Employers may use any timekeeping method they choose, like using a time clock or having employees track their time, but complete and accurate time records are required for all employees.

FUBA members with questions about overtime requirements can call the FUBA offices at 800-262-4483.


From Monday July 29th through Sunday August 11th, the following items will be exempt from the Florida sales tax:

  • School supplies selling for $50 or less.
  • Clothes, shoes, and accessories selling for $100 or less.
  • Learning aids and jigsaw puzzles selling for $30 or less.
  • Personal computers and some computer accessories selling for $1,500 or less when purchased for personal use (not business use).

Businesses selling these items must report sales of tax-free items as exempt sales to the Florida Department of Revenue on their next sales tax filing after the tax-free holiday.

Businesses may choose not to participate in the back-to-school tax holiday if these items made up less than 5% of their gross sales in 2023. To opt out, a business must send written notice to the Florida Department of Revenue by July 15th. Businesses opting out of the sales tax holiday must post a notice in a conspicuous location telling customers that they are not participating in the Back-to-School Sales Tax Holiday.

For more information or to review the complete list of tax-free items, please visit the Florida Department of Revenue’s website at