No. The FLSA’s salary standard for exemption as an executive, administrative or professional employee may not be prorated. The exemptions apply only when employees earn at least $455 weekly, regardless of the number of hours they work. Since the administrative analyst earns only $250 weekly, that person is not exempt.

There is no problem with paying the employee on a salary basis. However, the regulations make no provision for reduced pay for reduced hours. Note, however, that there is no wage violation unless the employee works for an unusually long week and the hourly rate falls below the minimum wage. Also, overtime pay would be due if the employee worked more than 40 hours during a particular week.

Cite: CCH Wages & Hour Compliance Guide, W & H Opinion Letter, FLSA 2008-1NA, February 14, 2008, 05-08 CCH WH ¶31,469.