WSR 23-20-085
DEPARTMENT OF
LABOR AND INDUSTRIES
[Filed September 29, 2023, 2:37 p.m.]
Calculations for the Executive, Administrative, and Professional (EAP)
Exemption Salary Threshold Calculations for 2024
The department of labor and industries recently updated the rule for overtime exemptions for executive, administrative, professional (EAP) workers, including outside sales and computer professionals. To be exempt from overtime, EAP workers must be salaried, paid a minimum specified salary level, and must primarily perform executive, administrative, professional, outside sales or computer professional duties as defined under chapter 296-128 WAC.
According to WAC 296-128-545, the salary thresholds for the EAP overtime exemption are calculated using a multiplier of the minimum wage for a 40-hour workweek and incrementally adjust through 2028. In 2028, the salary threshold will be 2.5 minimum wage for all employers.
Using the 2024 Washington minimum wage of $16.28, the 2024 salary thresholds for EAP overtime exemption are as follows:
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| • | For small employers with 50 or fewer employees, the applicable EAP salary threshold in 2024 is $1,302.40 per week ($67,724.80 annually), which is two times the minimum wage. |
| • | For large employers with 51 or more employees, the applicable EAP salary threshold in 2024 is $1,302.40 per week ($67,724.80 annually), which is two times the minimum wage. |
| • | For computer professionals at a small employer with 50 or fewer employees, the applicable wage rate for an exempt computer professional in 2024 is $56.98 per hour, which is 3.5 times the minimum wage. |
| • | For computer professionals at a large employer with 51 or more employees, the applicable wage rate for an exempt computer professional in 2024 is $56.98 per hour, which is 3.5 times the minimum wage. |
If you have any questions, please contact Maggie Leland, rules coordinator, at 360-902-4504.
Maggie Leland
Rules Coordinator