Wage and Hour Answer Book, 2026 Edition

1. Overview of the Fair Labor Standards Act and Amendments

• Overview of Wage and Hour Law
• Coverage
• Administration
• Minimum Wage Rates
• Overtime Pay
• Record Keeping
• Posting
• Child Labor
• Enforcement

2. Determining Coverage Under the Fair Labor Standards Act

• Covered Employees
• Individual Employee Coverage
• Enterprise Coverage
• Employer-Employee Relationship
• Joint Employment Relationship

3. Determining Work Time

• Hours Worked Defined
• The Portal-to-Portal Act
• Incidental Activities
• Rest Periods and Meal Periods
• Training Time
• Medical Issues
• Volunteer Work
• Sleeping Time
• Waiting Time or On-Call Time
• Travel Time
• Special Public Employee Issues

4. Paying the Minimum Wage

• Overview of Minimum Wage Issues
• Tip Credits
• Deductions from Wages
• State Minimum Wage

5. Paying Overtime

• Basic Overtime Obligation
• The Workweek
• The Regular Rate
• The Regular Rate Exclusions
• Effect of Bonuses, Job Rate, Day Rate, Piece Rate, Commissions, or Fluctuating Workweek Salary on Calculating the Regular Rate
• Use of Two or More Wage Rates
• Effect of Premium Pay on the Regular Rate
• Basic Rate as an Alternative to Weekly Calculation of the Regular Rate
• Trading Hours of Work
• Compensatory Time Off
• Belo Contracts
• Special Overtime Exemptions
• Collective Bargaining and Overtime
• Miscellaneous
• State Law

6. Exemptions for White-Collar Employees

• Overview of White-Collar Exemptions
• Executive Exemption
• Administrative Exemption
• Professional Exemption
• Computer Employee Exemption
• Public Sector Employees Who Are Executives, Administrators, or Professionals
• Outside Salesperson Exemption
• General Concepts

7. Exemptions for Other Employees

• Overview of Exemptions from Minimum Wage and Overtime Pay
• Employees Exempt from the Minimum Wage and Overtime Pay
• Employees Partially Exempt from the Minimum Wage
• Employees Entirely Exempt from Overtime Pay
• Employees Partially Exempt from Overtime Pay
• Exempt Minors
• Recordkeeping for Exempt Employees

8. Employer's Recordkeeping Obligations

• Overview of an Employer's Record-Keeping Obligations
• General Information Required
• Recording Time Worked
• Specific Information Required Under the FLSA
• Time for Maintaining Records

9. Child Labor Limitations

• Overview of Federal Child Labor Restrictions
• Employers Subject to Federal Child Labor Laws
• Minimum Ages for Employment and Restrictions on Hours of Work
• Interns, Career Exploration Programs, and Work-Study Programs
• Age Certificates
• Hazardous Duties Outside of Agriculture
• Hazardous Duties in Agriculture
• Penalties

10. FLSA Compliance Strategies

• Strategies for Attaining FLSA Compliance
• White-Collar Exemptions
• Reduced Hourly Wage Rate

11. Determining Wage Payment Obligations Imposed by Government Contracts

• Overview of the Laws Governing Government Contractor Wages
• Walsh-Healey Public Contracts Act
• McNamara-O’Hara Service Contract Act
• Davis-Bacon Act
• Contract Work Hours and Safety Standards Act (CWHSSA)
• Copeland Anti-Kickback Act

12. Responding to Investigations by the Department of Labor

• Overview of Wage and Hour Division Enforcement
• The Complaint
• The Investigation

13. Litigation, Penalties, and Remedies Under the FLSA

• General Litigation Issues
• Jurisdiction Issues
• Arbitration versus Litigation Issues
• Back Pay
• Liquidated Damages
• Limitations on Liability
• Attorneys’ Fees
• Civil Money Penalties
• Injunctive Relief
• Criminal Penalties
• Special Litigation Issues Under the FLSA
• Hot-Goods Injunctions

14. Affirmative Defenses in Litigation Under the FLSA and Related Laws

• Affirmative Defenses
• Statute of Limitations
• Good-Faith Reliance Defense
• Good-Faith Defense to Liquidated Damages

15. Migrant and Seasonal Agricultural Worker Protection Act

• Overview of the MSPA
• Employer Obligations
• FLC Registration
• Common Mistakes
• Miscellaneous Additional Provisions
• Enforcement and Remedies

APPENDIX A: General Information

APPENDIX B: Fair Labor Standards Act & the Portal-to-Portal Act

APPENDIX C: White-Collar Regulations