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Absence Under the Family and Medical Leave Act (FMLA)
In addition to meeting certain duties tests to qualify for exemption under the Regulations, Part 541, generally an employee must be paid at a rate of not less than $455 per week on a salary basis. As a general rule, if the exempt employee performs any work during the workweek, he or she must be paid the full salary amount.
However, an employer is not required to pay an exempt employee the full salary for weeks in which he or she takes unpaid leave under the federal Family and Medical Leave Act (FMLA). The employer may pay a proportionate part of the full salary for time actually worked. For example, if an exempt employee who normally works 40 hours per week uses four hours of unpaid leave under the FMLA, the employer may deduct 10 percent of the exempt employee's normal salary for that week.
To qualify for exemption, employees generally must meet certain tests regarding their job duties and meet certain compensation requirements. Job titles do not determine exempt status. You should also review the other sections of this Advisor for help in determining whether the employee meets the duties tests for exemption.
You may also want to explore the Family and Medical Leave Act Advisor which helps you answer questions about employee eligibility under the FMLA. It covers valid reasons for leave, employee/employer notification responsibilities and employee rights and benefits.