The regulations create a special category of exemption for employees who earn $107,432 or more per year, known as the “highly compensated worker” rule. An employee meets this exemption if he or she meets the following requirements:^[1]

1. The employee earns total annual compensation of $107,432 or more, which includes at least $684 per week paid on a salary or fee basis;
2. The employee’s primary duty includes performing office or non-manual work; and
3. The employee customarily and regularly performs at least one of the exempt duties or responsibilities of an exempt executive, administrative or professional employee.