|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”.