The Fair Labor Standards Act (FLSA) requires companies to make certain provisions for employees, including a minimum wage and overtime pay. FLSA assumes all jobs are non-exempt unless their job duties and responsibilities qualify for “exemption” from the Act. The FLSA publishes exemption guidelines that include criteria such as compensation level, responsibility, and autonomy. Any employee who's job does not pass one of the exemption tests is considered by the Department of Labor to be “non-exempt” and thus are subject to FLSA overtime and minimum wage requirements.

ERISA
General Information about ERISA

ERISA PLAN INFORMATION
Requirements and plan information

ERISA Fiduciary Responsiblities
How ERISA protects your plan's assets