A Checklist of the requirements for the so-called white collar exemptions from the minimum wage and overtime pay obligations of the federal Fair Labor Standards Act (FLSA), including the salary basis test and the primary duties test for the executive, administrative, professional, computer professional, outside sales, and highly compensated employee (HCE) exemptions. State and local law may impose different or additional requirements, including by prohibiting certain exemptions. For information on state law, see the Wage and Hour Laws: State Q&A Tool.