"Exempt employees" refers to workers who are not entitled to receive overtime pay for working extra hours beyond their regular schedule. Full definition
Employees who are most commonly classified as exempt employees are white - collar, or executive, administrative, or professional employees. (breastmilkcounts.com)
What we do know is that the issue of a salary cap for exempt employees is not dead. (petbusiness.com)
Since you will likely be paying exempt employees anyway, you should take advantage of this option and have workers contribute from home. (bcmpayroll.com)