The employee must:

• Be paid on a salaried basis and meet the minimum salary test;
• Perform office or non-manual work in management or operations of the employer or employer’s customers; and
• Have a primary duty that includes exercising discretion and independent judgment on matters of significance.

This class of exempt employee may include administrative officers who do not directly supervise other employees. Some factors to consider in determining whether an employee meets these tests include:

• Work must be directly related to assisting with the running of the business;
• Discretion and independent judgment must be exercised with respect to “matters of significance” ;
• The employee must have authority to formulate, affect, interpret, or implement management policies or operating procedures.