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- Using systems analysis techniques and procedures to determine hardware, software or <br />system functional specifications; <br />` - Designing, developing, documenting, analyzing, creating, testing or modifying <br />computer systems or programs based on and related to user or system design <br />specifications; <br />- Designing, documenting, testing, creating or modifying computer programs related to <br />machine operating systems; or <br />- A combination of the above duties requiring the same level of skills. <br />Combination Exemption <br />Employees who perform a combination of various types of exempt duties may qualify for <br />exemption if the exempt duties, taken altogether, comprise the employee's primary duty. <br />However, the employee must still be paid at least $455 per week on a salary basis. <br />Highly Compensated Employees <br />An employee who earns $100,000/year is exempt if the employee regularly performs any one or <br />more of the exempt duties or responsibilities of an executive, administrative or professional <br />employee. The employee must meet the salary basis test and be paid at least $455/week on a <br />salary basis. Fringe benefits may not be counted towards the $100,000/year amount. This <br />exemption applies only to employees whose primary duty includes performing office or non- <br />manual work. Therefore, employees who perform physical work such as maintenance workers and <br />laborers do not qualify for this exemption, no matter how much they earn. <br />General Definitions & Guidelines <br />~'" Customarily and regularly <br />A customary and regular duty is a duty that is performed more often than just occasionally — i.e., <br />normally performed every workweek, not isolated or one-time tasks. <br />� <br />Exempt vs. non-exempt work: Exempt work is the work performed by executive, <br />administrative, professional and computer employees. The definition of exempt work <br />includes "closely related work" that exempt employees perform. An example of "closely <br />related work" is when the Finance director uses computer software to prepare a budget <br />presentation for the Ciry Council. While technically this may be a non-exempt duty, it is <br />closely related to his exempt dury of preparing the budget. By definition, any work that is <br />not exempt work is non-exempt work. <br />Primary duty <br />To qualify for any of the above exemptions, an employee's primary duty must be executive, <br />administrative, professional, or computer work. Primary duty means the principal, main, major or <br />most important duty that an employee performs. Factors to consider include: <br />• What is the relative importance of the exempt duties compared with other types of duties? <br />(If the job exists mainly for the purpose of performing the exempt duties, it is likely to be <br />considered exempt.) <br />• How much time does the employee spend performing exempt work? (Ideally it should be <br />50% or more of the time but this is not an absolute requirement.) <br />0 <br />