Administrative Duties
•Whose primary duty is the performance of office or non-manual work directly related to the management or general business operations of the employer or the employer’s customers; and •Whose primary duty includes the exercise of discretion and independent judgment with respect to matters of significance.
In addition to the salary requirements, the administrative exemption applies only if: the employee’s primary duty is the performance of office or non-manual work directly related to the management or general business operations of the employer or the employer’s customers; and the employee’s primary duty includes the exercise of discretion and independent judgment with respect to matters of significance. These elements contain a number of important terms that are defined in the regulations.  Let’s look at them.  We have already discussed the definition of “primary duty”.