Payroll Practices That Do Not
Violate the Salary Basis Test
•Taking deductions from exempt employees accrued leave accounts •Requiring exempt employees to keep track of and record their hours worked •Requiring exempt employees to work a specified schedule •Implementing bona fide, across-the-board schedule changes
A number of common payroll and recordkeeping practices are allowed that do not call into question whether someone is paid on a salary basis.  For example: taking deductions from exempt employees’ accrued leave accounts; requiring exempt employees to keep track of and record their hours worked; requiring exempt employees to work a specified schedule; and implement bona fide, across-the-board changes in schedules.