Highly Compensated Test
•Total annual compensation of at least $100,000
•At least $455 per week paid on a salary or fee basis
•Perform office or non-manual work
•Customarily and regularly perform any one or more of the exempt duties identified in the standard tests for the executive, administrative or professional exemptions
The regulations also recognize that highly compensated employees performing office or non-manual work and paid total annual compensation of $100,000 or more, which must include at least $455 per week paid on a salary or fee basis, are exempt if they customarily and regularly perform at least one of the exempt duties or responsibilities of an exempt executive, administrative or professional employee identified in the standard tests for exemption.