(505) 880-3700, Student Service Center Student Exception to FICA Tax | Internal Revenue Service Public universities or colleges that qualify as a public agency under the FLSA may compensate nonexempt employees with compensatory time off (or comp time) in lieu of overtime pay. Various employees at higher educational institutions may qualify as exempt administrative employees. If you are unsure into which classification your position fits, please ask your supervisor. If an employee's primary duty is teaching, he or she is exempt from the salary requirement. Box 25704 29 CFR 541.301(d). Normally, a short-term position will not exceed nine (9) months in duration, unless specifically extended by a written agreement. Student Exception to FICA Tax. The U.S. Department of Labor addressed this in a Q&A on the new overtime regulations (referred to as the Final Rule in the Q&A): Q: Is there an exemption for schools and institutions of higher education from either the FLSA or the Departments overtime regulations governing white collar workers? This fact sheet provides information on the exemption from minimum wage and overtime pay provided by Sections 13(a)(1) of theFLSAas defined by Regulations,29 C.F.R. Identifying the exemption status of a position under the Fair Labor Standards Act (FLSA) guidelines, specifically determining if a position is exempt or non-exempt from overtime. A teacher is exempt if his or her primary duty is teaching, tutoring, instructing, or lecturing to impart knowledge, and if he or she is performing that duty as an employee of an educational establishment. Customarily and regularly means a frequency that must be greater than occasional but which may be less than constant. It includes work normally and recurrently done every workweek; it does not include isolated or one-time tasks. Generally, the Department views graduate and undergraduate students who are engaged in research under a faculty members supervision in the course of obtaining a degree to be in an educational relationship and not an employment relationship with the school or with a grantor. When determining whether a college or university is a political subdivision, the Department considers whether (1) the State directly created the entity, or (2) individuals administering the entity are responsible to public officials or the general electorate. Social Security & FICA - OPA - New York City Unit 5 - Professional Staff 10 and 12 month non-exempt (July 2021) The New FLSA Regulations . With that being said, the Department of Labor shed some insight as to whether a college coach could be deemed a "teacher" and thereby exempt. As a general matter, most students who work for their college or university are hourly non-exempt workers and do not work more than 40 hours per week. On the other hand, licensed practical nurses, accounting clerks, bookkeepers, and cooks or chefs without culinary arts degrees, paralegals and legal assistants, generally do not meet the duties requirement for this exemption. div#block-eoguidanceviewheader .dol-alerts p {padding: 0;margin: 0;} part 541 with an effective date of January 1, 2020. In order to meet the requirements of this wage/hour law exemption, doctors must earn at least $97.99 per hour or the full-time salary equivalent (as of 2023; this figure adjusts with inflation). #views-exposed-form-manual-cloud-search-manual-cloud-search-results .form-actions{display:block;flex:1;} #tfa-entry-form .form-actions {justify-content:flex-start;} #node-agency-pages-layout-builder-form .form-actions {display:block;} #tfa-entry-form input {height:55px;} They get double-time compensation if they work more than 12 hours in a single day, regardless of their weekly total hours. However, the law contains several exceptions or exemptions from these requirements, most of which turn on a combination of the employees pay and the nature of their job duties. But its up to organizations to wield it in []. These exemptions are often called the white-collar exemptions. Practical HR Tips, News & Advice. Teachers. 2. 29 U.S.C. Temporary employees include, but are not limited to, hourly, summer employees and interns. Franczek P.C. The professional employee exemption is also available to teachers, if their primary duty is teaching, tutoring, instructing or lecturing in the activity of imparting knowledge, and if they are employed and engaged in this activity as a teacher in an educational establishment. The regs further provide that having an elementary or secondary teachers certificate provides a clear means of identifying the individuals contemplated as being within the scope of the exemption for teaching professionals. In addition, whether . Copyright 2023 Coffield PLC. Exemption as a creative professional depends on the extent of the invention, imagination, originality or talent exercised by the employee. To qualify for a white collar exemption, employees must be paid on a salary basis at not less than $684 per week (as of January 1, 2020) and have job duties that satisfy certain requirements. Many part-time and classified school employeeslike bus drivers, custodians, cafeteria attendants, and instructional assistantsalready get less paid leave offered to them than their full-time . However, non-exempt workers may earn even higher wages . FLSAOvertime Pay in Higher Education Institutions 1. .table thead th {background-color:#f1f1f1;color:#222;} Determination of an employees primary duty is based on all the facts in a particular case, with the major emphasis on the character of the employees job as a whole. The Department of Labor is also an excellent resource for information about the professional employee exemption. Athletic coaches employed by higher education institutions may qualify for the teacher exemption. There are three general types of exempt professional employees: learned professionals, creative professionals, or teaching professionals. However, journalists may qualify as exempt creative professionals if their primary duty is performing on the air in radio, television or other electronic media; conducting investigative interviews; analyzing or interpreting public events; writing editorials, opinion columns or other commentary; or acting as a narrator or commentator. Please view the full disclaimer. Expanding overtime protection for teachers under the Fair Labor is a labor and employment boutique law firm representing private and public sector employers in all aspects of labor and employment law, including counseling and compliance, employment litigation, union-related matters, and employee benefits. p.usa-alert__text {margin-bottom:0!important;} Youll [], The Great Resignation may have subsided, but it still carries a long-term impact. In addition, the administrative personnel that help run higher education institutions and interact with students outside the classroom, such as department heads, academic counselors and advisors, intervention specialists and others with similar responsibilities are subject to a special salary threshold that does not apply to white-collar employees outside of higher education. US Department of Labor Releases New Fact Sheet for Higher Ed on An agency within the U.S. Department of Labor, 200 Constitution Ave NW The advanced knowledge must be customarily acquired by a prolonged course of specialized intellectual instruction. In California, for example, non-exempt employees must be paid overtime if they work more than eight hours in a single day. The Fair Labor Standards Act, (FLSA), is a federal law dating back over half a century which establishes certain minimum requirements for employees' hours of work, wages, premium overtime and payroll records. Journalists are not exempt creative professionals if they only collect, organize and record information that is routine or already public, or if they do not contribute a unique interpretation or analysis to a news product. Part-Time Teaching Assistant - RPTM 100 PGA Tournament Golf (Non Exempt) Bill is a partner at Franczek P.C. Fair Labor Standards Act Toolkit | Human Resources To qualify for the creative professional employee exemption, all of the following tests must be met: This requirement distinguishes the creative professions from work that primarily depends on intelligence, diligence and accuracy. The employees primary duty must be the performance of work requiring invention, imagination, originality or talent in a recognized field of artistic or creative endeavor (as opposed to routine mental, manual, mechanical or physical work). According to the Fair Labor Standards Act passed in 1938, teachers are designated as salaried employees. Coffield PLC and attorney Tim Coffield welcome your calls, emails, and contact forms. Postdoctoral fellows, who conduct research at a higher education institution after completing their doctoral studies, likewise generally meet the duties requirements of the learned professional exemption, and they may additionally qualify for the teacher exemption if teaching is their primary duty. After all, teaching may include instructing student-athletes in how to perform their sport. Employment Classification Albuquerque Public Schools The law specifically distinguishes teaching assistant and graduate assistant positions which qualify for the FICA exemption (provided that the above half-time standards are satisfied). 1. Human Resources - Washington University in St. Louis An employee, other than a substitute teacher/substitute educational assistant, who is regularly scheduled to work at least 30 hours per week, is considered a regular full-time employee. Graduate teaching assistants whose primary duty is teaching are exempt. 207(o)(3)(A). Albuquerque NM 87110, Mailing Address: The information you obtain at this site is not legal advice, is not intended to be legal advice, and does not create an attorney-client relationship. 206 (a), 207 (a). PDF U.S. Department of Labor Wage and Hour Division Graduate assistants may hold 9.5 (generally used for graduate teaching assistants) or 12 month (generally used for administrative or research assistants) appointments. Several provisions apply, however, to many employees at these institutions that exempt them from the Final Rule. . The exemption does not apply to work which can be produced by a person with general manual or intellectual ability and training. The .gov means its official. The Difference Between Exempt vs. Non-Exempt Employees - Indeed Exempt employees are legally exempt from the minimum wage and overtime provisions of the Fair Labor Standards Act. Therefore, a teacher who is not certified may be considered for exemption, provided that such individual is employed as a teacher by the employing school or school system. See29 C.F.R. However, private schools and public schools are not uniform in requiring a certificate for employment as an elementary or secondary school teacher, and a teachers certificate is not generally necessary for employment in institutions of higher education or other educational establishments. #views-exposed-form-manual-cloud-search-manual-cloud-search-results .form-actions{display:block;flex:1;} #tfa-entry-form .form-actions {justify-content:flex-start;} #node-agency-pages-layout-builder-form .form-actions {display:block;} #tfa-entry-form input {height:55px;} Notice or reason for termination is not required. See 29 C.F.R. The regulations specifically provide that the minimum salary is "exclusive of board, lodging or other facilities," meaning that any such benefits cannot be counted toward the $913 minimum.