Page 136 - Essentials of Payroll: Management and Accounting

Compensation
• Administrative. Those in charge of an administrative depart-
ment, even if they supervise no one, and anyone assisting
management with long-term strategy decisions.
• Executive. Those who manage more than 50 percent of the

time and supervise at least two employees.
• Professional. Those who spend at least 50 percent of their
time on tasks requiring knowledge obtained through a four-
year college degree (including systems analysis, design, and
programming work on computer systems), even if a degree
was not obtained. The position must also allow for continued
independent decision making and minimal close supervision.

Wage Payment Guidelines
A number of special activities fall within the standard workday for
which an employee earning an hourly wage must be compensated. The

most frequently encountered activities are as follows:
• Employer-mandated charitable work

• Employer-mandated meal times when employees are required
to stay in their work locations
• Employer-mandated training programs
• Employer-mandated travel between work locations

• Employer-mandated work activities
• Rest periods equal to or less than 20 minutes

Special activities falling outside the standard workday for which an
employee earning an hourly wage must be compensated include the fol-
lowing items:
• Attendance at an employer-mandated training session

• Emergency work for the employer
• Equipment start-up or shut-down work

109