FLSA - Overtime

Per the Fair Labor Standards Act (FLSA); unless specifically exempted, employees covered by FLSA must receive overtime pay for hours worked in excess of 40 in a workweek at a rate not less than time and one-half their regular rates of pay.  FLSA does not require overtime pay for work on Saturdays, Sundays, holidays, or regular days of rest, as such. 

 To determine if an employee is exempt from the overtime provisions of FLSA or not covered by FLSA, refer to Federal Code and DHR's Policies. 

 References: 29 USC §201 et seq.; 29 CFR Parts 510 to 794; Idaho Code 59-1607 and 67-5328  

Note:  Per Idaho Code, the employee's FLSA code also designates their vacation accrual rate.

References: Idaho Code 59-1606 and 67-5334 

FLSA, Appointment Code and Leave Code Combinations

 

General Overtime Rules

The State of Idaho allows both covered and exempt employees to accrue compensatory (comp) time. Employees who are covered also have the option of receiving payment for their overtime hours. 

An employee cannot accrue more than 240 hours of comp-time. The 240 hour maximum applies to the combination of the Covered and Exempt Comp-Time Balances.

Note:  FLSA codes F, L, and Z have a 480 hour maximum 

If the comp time accrual maximum is exceeded while payroll is processing:

  • An employee with a covered FLSA code will be paid for the extra overtime hours
  • An employee with an exempt FLSA code will not accrue the extra overtime hours (CSS, Sick, and Vacation will still accrue).  

When comp time (CPT) is taken, the covered comp time hours will always be used first. 

 

Changing FLSA Codes:

When an employee changes from a Covered FLSA code to an Exempt FLSA code, any hours in their covered comp balance should be paid off using CPP. 

When an employee changes from an Exempt FLSA code to a Covered FLSA code, the exempt comp time earned at straight time cannot be paid without approval from the Board of Examiners. 

When an employee changes to an Executive or Non-covered FLSA code within their current agency, they have twelve (12) months from the date of the appointment to use any existing exempt comp time hours.  After twelve (12) months, any remaining exempt comp time will be forfeited.  Executive Comp Balances Expiring AU445160

 

Covered Employees:

Covered overtime is compensated at one and one-half (1 1/2) hours for each overtime hour worked           

Covered FLSA Codes:

  • C - Covered Regular *(40 hr / 7 day period)
  • F - Covered Firefighters *(204 hr / 27 day period) (Military Only)
  • L - Covered Law Enforcement Personnel *(160 hr / 28 day period)
  • Z - Covered Seasonal and Emergency Response Personnel
  • *(number of hours before overtime is calculated / number of days in calculation period) 

Compensatory hours for FLSA 'covered' employees are automatically paid:

  • Upon termination from state employment
  • Upon transfer to another state agency
  • When accrued compensatory hours reach the following limits established in Idaho Code:
    • FLSA 'C' - 240 hours
    • FLSA 'F, L, or Z' - 480 hours 

Overtime Indicator

Can be Y or N with a covered FLSA Code   

Exempt Employees:

Exempt overtime is accrued at one (1) hour for each overtime hour worked.  

Exempt FLSA Codes:

Note:  FLSA exempt employees cannot be paid for overtime hours worked without approval by the Board of Examiners. The 'S' FLSA code is an Exempt FLSA code that allows an exempt employee to be paid for comp time earned.

  • Employee will continue to accrue all overtime at straight time
  • Employee is not automatically paid for exempt comp-time hours upon termination.  Employee forfeits remaining exempt comp-time hours upon termination.
  • Covered comp time hours can be paid with CPP (Covered Comp Time Payoff), OPS (Overtime Pay at Straight Time) or HOP (Holiday Pay at Straight Time). 

Compensatory hours for FLSA 'exempt' employees are forfeited:

  • Upon termination from state employment
  • Upon transfer to another state agency
  • When accrued compensatory hours reach 240 hours 

Overtime Indicator

Must be Y with FLSA Codes A, I, or P

Can be Y or N with FLSA Code S   

Executive Exempt Employees:

Overtime is not reported. 

Executive Exempt FLSA Code:

  • E - Executive Exempt (Department Chiefs) 

Overtime and Shift Indicators

  • Overtime Indicator must be N
  • Shift Indicator must by N 

Note:  Time Sheet Required Indicator must be N if work type is full time

  • If employee is FLSA E and is not full time, the Time Sheet Required Indicator cannot be N

Board of Education Exempt:

Overtime is not reported.  Only agencies under the Board of Education are allowed to use these FLSA Codes. Reference Idaho Code 67-5303(j). 

Education Exempt FLSA Codes:

  • B - Educational Administrative Exempt (Work related to management policies) - ineligible for overtime compensation
  • D - Educational Executive Exempt - ineligible for overtime compensation
  • J - Educational IT - Computer Workers Exempt - ineligible for overtime compensation
  • Q - Educational Professional Exempt (Teachers, Attorneys, Nurses) - ineligible for overtime compensation 

Overtime and Shift Indicators

  • Overtime Indicator must be N
  • Shift Indicator must by N 

Note:  For FLSA Code D, Time Sheet Required Indicator must be N if work type is full time

  • If employee is FLSA D and is not full time, the Time Sheet Required Indicator cannot be N

Non-Covered:

Overtime is not reported, employee is not covered by the Fair Labor Standards Act. 

Non-Covered FLSA Code:

  • N - Non-Covered (Commissioners, Directors, Elected Officials, etc. or employees under their direct supervision) 

Overtime and Shift Indicators

  • Overtime Indicator must be N
  • Shift Indicator must by N