Q. We have a payroll manager who handles our payroll and
A. She meets the first part of the administrative exemption test, the performance of nonmanual office work that relates to the operations of the business. But where you're going to have a problem is showing that this person exercises “discretion and independent judgment.” While getting things together for payroll is an important function, is that person really exercising the requisite discretion and independent judgment? Our inclination is that the answer is “No.”
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