NY Overtime Exempt Salary Threshold Calculator 2026 — $66,300 (NYC/LI/Westchester) or $62,353.20 (Rest of
NY). Am I Exempt?
By Shyraz Habib, Founder, AKCalc · Fact-checked July 30, 2026
2026 Answer: New York's overtime exempt salary threshold is $66,300/year (NYC, Long Island, and
Westchester County) or $62,353.20/year (rest of New York State) — for the executive and administrative
exemptions only.
The professional exemption uses the federal FLSA standard of $684/week ($35,568/year). Bonuses and
commissions do not count toward the NY threshold. Both a salary test and a duties test must be passed to
qualify as exempt.
Enter your annual base salary, select your region, and choose your exemption type. The calculator will
instantly tell you if you meet the 2026 NY exempt salary threshold. This is the first step — the duties
test comes next.
Risk Level:
Thresholds apply to employers of all sizes under the New York DOL overtime rules
adopted December 27, 2023. Executive and administrative exemptions only; professional exemption
uses the federal $684/week ($35,568/year) standard.
This calculator provides an informational estimate based on the published rules and rates for New York
State, United States as of July 2026. It does not constitute tax, legal, or financial advice. Individual
circumstances—including personal exemptions, deductions, regional rules, and special situations—may produce
different results. For decisions involving tax obligations, payroll processing, or financial planning,
consult a qualified professional licensed in your jurisdiction.
✅ Updated for 2026📋 Verified with NY DOL Data🔒 Free & No Sign‑up
2026 NY Exempt Salary Thresholds — At a Glance
See the exact numbers you need to know. The threshold depends on your region. Bonuses and commissions do
not count toward these amounts in New York. These thresholds apply to the executive and
administrative exemptions; the professional exemption uses the federal $684/week
($35,568/year) standard.
Region
Annual
Weekly
Bi‑Weekly
Semi‑Monthly
Monthly
Hourly (40hr/wk)
NYC, Long Island (Nassau & Suffolk Counties), Westchester
$66,300
$1,275.00
$2,550.00
$2,762.50
$5,525.00
$31.88
Rest of New York State
$62,353.20
$1,199.10
$2,398.20
$2,598.05
$5,196.10
$29.98
Executive and administrative exemptions.
Professional exemption uses federal $684/week — see duties test section below.
How the NY Exemption Test Works (Salary + Duties)
New York uses a two‑part test to determine if you are exempt from overtime. Passing the salary test is
the first step. You must also pass the duties test based on your actual job responsibilities.
The Salary Test — Do You Earn Enough?
For the executive and administrative exemptions, your annual base salary must meet or
exceed the threshold for your region. For 2026, that means:
$66,300 if you work in NYC, Long Island (Nassau and Suffolk Counties), or
Westchester County.
$62,353.20 if you work elsewhere in New York State.
For the professional exemption, New York State does not set its own salary threshold.
Instead, the federal FLSA standard of $684 per week ($35,568 annually) applies. This
means a qualifying professional earning, say, $50,000 per year could be exempt under the professional
test, even though the general NY threshold is higher.
Critical: Only base salary counts. Bonuses, commissions, and other nondiscretionary
payments cannot be included toward the NY threshold. This is a key difference from federal rules.
The Salary Basis Test - How You Get Paid Matters
In addition to the salary threshold, you must be paid on a salary basis - a fixed, predetermined
amount each pay period that does not fluctuate with hours worked. Employees paid hourly, by the job, or whose
pay is reduced for short absences generally cannot be classified as exempt, no matter how high the pay rate. If
you are paid on an hourly or fee basis, confirm whether you still qualify under a recognized exemption such as
the federal computer employee exemption.
If your salary is below the applicable threshold for your exemption category, you are automatically
non‑exempt and entitled to overtime pay. If your salary is at or above, you still need
to pass the duties test.
The Duties Test — What Do You Actually Do?
Even if your salary is high enough, your job duties must meet specific criteria. New York follows the
federal FLSA definitions for three main exemption categories:
Executive Exemption
Primary duty is managing the enterprise or a department.
Customarily directs the work of 2+ full‑time employees.
Has authority to hire, fire, or recommend personnel actions.
Administrative Exemption
Primary duty involves office/non‑manual work directly related to management or business
operations.
Exercises discretion and independent judgment on significant matters.
Professional Exemption
Primary duty requires advanced knowledge in a field of science or learning.
Advanced knowledge is customarily acquired by a prolonged course of specialized study.
Work requires consistent exercise of discretion and judgment.
Uses federal $684/week threshold — NY has no separate professional salary
minimum.
If your job duties do not match one of these descriptions, you are likely non‑exempt regardless of your
salary.
The Professional Exemption Exception
Here is a critical point most competitors miss: New York State does not have a separate salary
threshold for the professional exemption. Instead, New York uses the federal standard of
$684 per week ($35,568 annually) for professionals. This means a professional earning, say, $50,000
could be exempt if their duties meet the professional test, even though the general NY threshold is
higher.
However, the duties test for professionals is strict. The work must require advanced knowledge in a
specialised field. Many IT, legal, medical, and engineering roles qualify, but employers must verify
each case individually.
What If You're Below the Threshold?
If your salary is below the applicable NY exempt threshold for your exemption category, you are
automatically non‑exempt. This has important implications for both employees and employers.
For Employees — You May Be Owed Back Pay
Employees earning below the threshold are entitled to overtime pay at 1.5 times their regular rate for
all hours worked over 40 in a workweek. If you were misclassified as exempt, you may be owed back wages
for up to 6 years under New York law — plus liquidated damages (up to an additional 100%)
where the employer's violation is found to be willful.
Example: Sarah earns $62,000 per year in NYC. The threshold is $66,300. She is
non‑exempt. If she worked 5 hours of overtime each week for two years, her potential back pay would be:
Regular rate: $62,000 ÷ 52 ÷ 40 = $29.81/hr
Overtime rate: $29.81 × 1.5 = $44.71/hr
Weekly overtime due: 5 × $44.71 = $223.55
Annual overtime due: $223.55 × 52 = $11,624.60
Two‑year liability: $11,624.60 × 2 = $23,249.20
With liquidated damages if willful (double): $46,498.40
That is a significant exposure for employers and a major recovery for employees.
For Employers — 5 Steps to 2026 Compliance
Audit all exempt salaries. Compare each exempt employee's annual base salary
against the correct regional threshold.
Identify employees below the threshold. These must be reclassified as non‑exempt
immediately.
Adjust pay rates. Increase salaries above the threshold or convert to hourly with
overtime tracking.
Update payroll systems. Ensure time tracking and overtime calculations are
correctly configured.
Consult legal counsel. Misclassification risk is high; get professional guidance
before making changes.
Real‑World Examples
Real examples help clarify how the rules apply in practice. Below are common scenarios.
Sarah's Story — NYC Manager at $62,000
Sarah manages a retail store in Manhattan earning $62,000 per year. The NYC threshold is $66,300, so
she falls below. She works 50 hours per week. Since she is non‑exempt, she is entitled to overtime
pay. Her employer must reclassify her and pay back wages for any overtime worked in the past 6 years
— potentially exceeding $45,000.
Mike's Story — Upstate Software Developer at $80,000
Mike works as a software developer in Buffalo earning $80,000 per year. The rest‑of‑NY threshold for
executive/administrative exemptions is $62,353.20. His primary duty involves advanced knowledge in
computer science, which qualifies for the professional exemption — which only
requires the federal $684/week ($35,568/year) minimum under NY law. He is exempt from overtime,
provided his duties meet the professional criteria.
A Cautionary Tale — The Bonus Trap
A Long Island employer counted $5,000 in annual bonuses toward an employee's $62,000 base salary,
claiming she met the $66,300 threshold. Under NY law, bonuses do not count. The employee's actual
salary was $62,000 — below the threshold. She successfully sued for overtime back pay and liquidated
damages, costing the employer more than $46,000 in back pay and liquidated damages (based on five overtime hours per week over two years). In New York, only base salary counts.
Edge Cases: Navigating Complex Classifications
Not every situation fits neatly into the standard rules. Here are the most common edge cases and how the
law applies.
Remote Workers — Which Threshold Applies?
The threshold is based on the employee's physical work location, not where the employer
is headquartered. If your employee lives and works remotely in NYC, the NYC threshold of $66,300 applies
— even if your company is based in Buffalo or another state.
Example: A California company employs a remote software engineer who works from
Brooklyn. The NYC threshold applies. The employer must pay at least $66,300 annually to classify the
employee as exempt under the executive or administrative exemption (or $35,568 under the professional
exemption if duties qualify).
If the employee works from home in a non‑NYC location, the "Rest of New York State" threshold applies.
Always track the employee's primary work location.
Non‑Profit Organizations — Are the Rules Different?
Most non‑profit organisations must follow the same overtime rules as for‑profit employers. The salary
thresholds and duties test apply equally. There is no general exemption for non‑profits.
However, certain charitable, educational, or religious organisations may have limited exemptions for
specific roles (e.g., teachers, clergy). These are narrow exceptions. When in doubt, assume the standard
rules apply and consult legal counsel.
Computer Professionals — Special Rules
Computer professionals — including software developers, systems analysts, and network architects — often
qualify for the professional exemption. However, the rules are specific:
Salary test: Must earn at least $684 per week ($35,568 annually) under federal
rules. New York does not have a higher state threshold for the professional exemption, including
computer professionals.
Duties test: The primary duty must involve the application of systems analysis
techniques, computer programming, or software engineering.
Work must require theoretical and practical knowledge of computer science.
This is a common exemption for tech workers, but employers should document duties carefully.
Misclassification risk remains high in the tech sector.
Small Employers — Same Thresholds Apply
The thresholds on this page apply to employers of all sizes. The New York overtime
rules adopted December 27, 2023 set a single threshold per region for every employer, regardless of
headcount. For the official figures, consult the NY Department of Labor Wage and Hour page.
Federal vs New York Thresholds — What's the Difference?
New York's thresholds are significantly higher than federal standards. Here is a side‑by‑side comparison.
Note: The federal threshold was temporarily raised under a 2024 DOL rule, but a federal
court vacated that rule on November 15, 2024, reverting it to $684/week ($35,568/year). The DOL formally
reinstated that level via a May 2026 technical amendment, and $684/week is the current enforceable
federal standard.
Jurisdiction
Annual Threshold
Weekly Threshold
Hourly Equivalent
Key Notes
Federal FLSA
$35,568
$684
$17.10
Bonuses count (up to 10%). Applies to all exemption types. Reverted to this level Nov
2024 after court ruling; formally reinstated May 2026.
NYC, LI (Nassau & Suffolk), Westchester
$66,300
$1,275
$31.88
Bonuses do NOT count. Executive & administrative exemptions only.
Rest of New York State
$62,353.20
$1,199.10
$29.98
Bonuses do NOT count. Executive & administrative exemptions only.
The takeaway: New York's thresholds for executive and administrative exemptions are
nearly double the federal standard. If you are only thinking about federal rules, you are likely
underpaying or misclassifying employees in New York. Always check the NY-specific threshold for your
region and confirm which exemption category applies.
The threshold changes every year. Understanding the trend helps with planning. Note: these figures are
for the executive and administrative exemptions only.
Year‑by‑Year NY Thresholds
Year
NYC, LI (Nassau & Suffolk), Westchester
Rest of New York State
2023
$58,500 ($1,125.00/wk)
$55,341 ($1,064.25/wk)
2024
$62,400 ($1,200.00/wk)
$58,458.40 ($1,124.20/wk)
2025
$64,350 ($1,237.50/wk)
$60,405.80 ($1,161.65/wk)
2026
$66,300 ($1,275.00/wk)
$62,353.20 ($1,199.10/wk)
2027 Projections — What's Coming Next
Beginning January 1, 2027, NY thresholds are no longer set by a fixed legislative schedule. Instead, they
will be determined annually by the NY Department of Labor using a three-year moving average of
the Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W) for the Northeast
Region. The NYDOL is required to publish the new rate by October 1 of each
year, effective January 1 of the following year.
Important: An "off-ramp" provision exists — if certain adverse economic or state budget
conditions are triggered, the annual increase may be paused. Employers should monitor the NYDOL's
October announcement each year rather than assuming an automatic increase.
Based on recent CPI-W Northeast trends, projected 2027 thresholds are:
NYC, LI, Westchester: ~$68,300 – $69,000 (projected only — subject to CPI-W
calculation and off-ramp conditions)
Rest of New York State: ~$64,200 – $64,900 (projected only — subject to CPI-W
calculation and off-ramp conditions)
These are projections only. The official 2027 rates will be published by the NY
Department of Labor by October 1, 2026. Employers should monitor dol.ny.gov for the official announcement and budget
accordingly.
Employer Checklist — 5 Steps to 2026 Compliance
Use this practical checklist to ensure your business is compliant with the new thresholds.
Audit all exempt salaries.
List every employee currently classified as exempt. Compare each employee's annual base salary
against the correct regional threshold for 2026 — and confirm whether the
executive/administrative or professional exemption is being claimed, as each has a different
applicable threshold.
Identify employees below the threshold.
Any exempt employee claiming the executive or administrative exemption and earning below $66,300
(NYC/LI/Westchester) or $62,353.20 (Rest of NY) must be flagged. Employees claiming the
professional exemption must earn at least $35,568/year under the federal FLSA standard.
Reclassify or raise salaries.
For each flagged employee, either increase their base salary above the threshold or reclassify
them as non‑exempt and begin tracking overtime. Document the decision.
Update payroll systems.
Ensure your payroll system correctly calculates overtime at 1.5x the regular rate for all
reclassified employees. Update time‑tracking procedures accordingly.
Document duties tests.
For all employees who remain exempt, document how their duties meet the executive,
administrative, or professional exemption criteria. Maintain these records in case of audit.
Recommended: Consult an employment attorney before making reclassification decisions.
Misclassification can result in significant back‑pay liability, including liquidated damages where
violations are found to be willful.
Your Multi‑Dimensional Compliance Score
Salary alone doesn't tell the full story. Our tool combines salary data with duties test logic to give
you a complete risk assessment — not just a yes/no answer.
How the Risk Score Works
Based on your salary and region, the calculator assigns a risk level. Here is what each colour means:
🟢 Green — Low Risk
Salary is 10% or more above the applicable threshold.
Duties should still be verified against the exemption criteria.
Action: Maintain documentation and review annually.
🟡 Yellow — Caution
Salary is within 10% above or below the threshold.
Duties test may be questionable.
Action: Conduct a thorough duties test review. Consider legal advice.
⚠️ The duties test is where most misclassification happens. Don't stop at salary —
verify the duties. Even a high salary can't exempt an employee whose primary duties don't qualify.
Remember: the professional exemption has its own (lower) salary threshold under federal law.
Why This Matters
Most competitors only give you a salary check. They ignore the duties test entirely — and some fail to
account for the professional exemption's different threshold. This leads to false confidence and
misclassification risk. A manager earning $70,000 in NYC might pass the salary test, but if their
primary duty is not management, they could still be non‑exempt.
Our approach combines salary verification with duties test awareness and exemption-type selection. You
get a complete picture of your compliance status — not just half the story.
Retroactive Liability Estimator
For employees flagged as high risk (red), employers should estimate potential back‑pay liability. The
formula is straightforward:
Calculate the employee's regular rate of pay (annual salary ÷ 52 ÷ 40).
Multiply by 52 weeks, then by the number of years misclassified.
Add liquidated damages of up to an additional 100% of unpaid wages — available under both the FLSA and the New York Labor Law.
Example: An employee at $60,000 misclassified for 3 years with 5 OT hours/week could owe
$67,500 in back pay and liquidated damages if the violation is deemed willful. This is not a risk to ignore.
This tool provides educational estimates only. Consult a qualified employment
attorney for legal advice specific to your situation.
How to Enforce Your Rights as a Non-Exempt Employee
If you believe you were misclassified or denied overtime pay, you can take action:
File a wage complaint with the NY DOL: The New York State Department of Labor accepts wage complaints through its Wage and Hour program.
File a complaint with the U.S. DOL: The federal Wage and Hour Division investigates FLSA violations, including employee misclassification.
File a private lawsuit: Under New York Labor Law, you can sue for unpaid overtime and recover back wages for up to 6 years.
Recover liquidated damages: Where the violation is found willful, you may recover up to an additional 100% of unpaid wages as liquidated damages.
Seek legal help: Many employment attorneys handle these cases on a contingency basis, and successful plaintiffs may also recover attorneys' fees.
This information is not legal advice. Consult a qualified employment attorney about your specific situation.
Frequently Asked Questions About NY Overtime Rules
Get clear answers to the most common questions about New York's overtime exemption rules.
For 2026, the exempt salary threshold in New York is $66,300 per year ($1,275/week) for NYC,
Long Island (Nassau and Suffolk Counties), and Westchester County. For the rest of New York
State, the threshold is $62,353.20 per year ($1,199.10/week). These rates apply to the
executive and administrative exemptions and are effective January 1, 2026. The professional exemption uses the federal
$684/week ($35,568/year) standard.
The exempt salary threshold for executive and administrative employees in New York City for
2026 is $66,300 per year ($1,275/week). This also applies to Long Island (Nassau and Suffolk
Counties) and Westchester County. This is higher than the rest of New York State
($62,353.20) due to regional cost‑of‑living adjustments. The professional exemption uses the
federal $684/week standard regardless of location.
Yes — this is a critical distinction. New York State does not have a separate salary
threshold for the professional exemption. Instead, it uses the federal FLSA standard of $684
per week ($35,568 annually). Note: the federal threshold temporarily increased under a 2024
DOL rule but a federal court vacated that rule on November 15, 2024, reverting the threshold
to $684/week. The DOL formally reinstated this figure via a May 2026 technical amendment —
$684/week is the current operative federal standard. The duties test still applies to
determine professional eligibility.
No. Unlike federal FLSA rules which allow bonuses up to 10% to count toward the threshold,
New York State does NOT allow bonuses, commissions, or other nondiscretionary payments to
count toward the exempt salary threshold. Only base salary counts.
If your salary is below the applicable threshold for your exemption type and region, you are
automatically non‑exempt and entitled to overtime pay at 1.5 times your regular rate for
hours worked over 40 in a workweek. Your employer must pay overtime or reclassify you. You
may also be owed back wages for up to 6 years under New York Labor Law.
Employers who misclassify employees face significant liability. Under New York law, employees
can recover unpaid overtime for up to 6 years. Where the employer's violation is found to be
willful, liquidated damages of an additional 100% of unpaid wages may also be awarded. For
example, a misclassified employee earning $60,000 with 5 OT hours/week over 2 years could be
owed $45,000 in a case involving willful misclassification.
Under New York Labor Law, employees have a 6‑year statute of limitations to claim unpaid
overtime. This is longer than the federal FLSA's 2‑year (or 3‑year for willful violations)
limit. This extended window significantly increases employer exposure.
The threshold is based on the employee's physical work location, not the employer's
headquarters. If a remote employee works from New York, the NY threshold applies. If they
work from another state, that state's rules apply (or federal if no state law). For NY‑based
remote workers, the regional threshold corresponds to where they actually work.
The threshold follows the employee's work location. If you physically work in NYC, the NYC
threshold ($66,300) applies regardless of where your employer is headquartered. Your
employer must comply with the rules for the location where you perform your work.
Through 2026, the New York State Department of Labor set the exempt salary threshold
according to a fixed three-year legislative schedule. Beginning January 1, 2027, increases
will be determined annually using a three-year moving average of the CPI-W for the Northeast
Region, with the NYDOL required to publish the new rate by October 1 each year. An off-ramp
provision can pause an increase under certain economic conditions. Employers should monitor
the NYDOL website each October for the following year's rate.
The federal FLSA threshold is $35,568 annually ($684/week) — restored to this level after a
federal court vacated a 2024 Biden-era increase and the DOL formally reinstated $684/week in
May 2026. New York has two regional thresholds for executive and administrative exemptions:
$66,300 for NYC/LI (Nassau & Suffolk)/Westchester and $62,353.20 for the rest of the
state. Additionally, federal rules allow up to 10% of bonuses to count; New York does not
allow bonuses at all. Always use the higher state threshold for NY employees claiming
executive or administrative exemptions.
It depends on your region and exemption type. For the executive or administrative exemption:
in NYC/LI/Westchester, the threshold is $66,300, so $65,000 is below and you are non‑exempt.
In the rest of NY, the threshold is $62,353.20, so $65,000 is above and you pass the salary
test (but must still pass the duties test). For the professional exemption, $65,000 exceeds
the federal $35,568 threshold in all NY regions, so you pass the salary test — but must
still satisfy the professional duties test.
The minimum salary for exempt employees in 2026 depends on the exemption type. For the
executive and administrative exemptions: $66,300 in NYC, Long Island (Nassau and Suffolk
Counties), and Westchester County; $62,353.20 elsewhere in New York State. For the
professional exemption: $35,568 annually ($684/week) under the federal FLSA — New York sets
no separate state minimum for professionals.
Use the two‑step process: (1) Salary Test — determine which exemption you are claiming
(executive/administrative vs. professional), then check if the employee's annual base salary
meets or exceeds the applicable threshold for their work location. (2) Duties Test — verify
that their primary job duties meet the executive, administrative, or professional criteria.
Both tests must be satisfied. Use our calculator above to check the salary test quickly,
then review the duties test guide for detailed criteria.
Computer employees (software developers, systems analysts, programmers, and similar roles) may
qualify for the computer professional exemption. The salary test is the federal standard of
$684 per week ($35,568 annually); computer employees paid by the hour or by the job may
qualify if paid at least $27.63 per hour under the federal computer employee exemption. The
primary duty must involve systems analysis, computer programming, or software engineering,
and the work must require theoretical and practical knowledge of computer science.
Under federal law, a highly compensated employee (HCE) earning total annual compensation of at
least $107,432 (including at least $684 per week paid on a salary or fee basis) may qualify
for exemption if their primary duty is office or non-manual work and they customarily and
regularly perform at least one of the duties of an exempt executive, administrative, or
professional employee. The HCE test is a federal FLSA provision; New York does not set a
separate HCE threshold, and employers should confirm with the NY DOL or an attorney whether
the federal HCE test applies for state overtime purposes.
Methodology & Data Sources
This calculator provides estimates based on current New York State and federal labor laws. The data is
sourced from official government publications and is updated for the 2026 calendar year.
Salary thresholds (executive & administrative): Based on NY DOL regulations
effective January 1, 2026. The thresholds reflect the annual minimum salary required for the
executive and administrative exemptions: $66,300 (NYC,
Nassau, Suffolk, and Westchester Counties) and $62,353.20 (rest of NY).
Salary threshold (professional exemption): New York State does not set a separate
salary threshold for the professional exemption. The applicable standard is the federal FLSA minimum
of $684/week ($35,568/year), which was formally reinstated by the DOL in May 2026 following the
November 2024 court decision vacating the Biden-era increase.
Historical thresholds: Sourced from the NY DOL Notice of Adoption (December 27,
2023) and subsequent official publications. Rest-of-NY figures: 2023 = $55,341 ($1,064.25/wk); 2024
= $58,458.40 ($1,124.20/wk); 2025 = $60,405.80 ($1,161.65/wk).
No small-employer distinction: The 2024–2026 NY thresholds apply to employers of
all sizes. The NY DOL rules adopted December 27, 2023 set one threshold per region for every employer;
there is no separate 1–10 employee tier. For official figures, consult the
NY DOL.
2027 projections: Beginning January 1, 2027, thresholds are CPI-W Northeast Region
indexed (three-year moving average). The NYDOL publishes the new rate by October 1 annually. An
off-ramp provision may pause increases. Projected ranges are estimates only.
Duties test: The salary test is only the first step. The duties test criteria are
derived from the federal FLSA definitions, which New York adopts.
Legal references: New York overtime and exemption rules are set out in 12 NYCRR Part 142 and the New York Labor Law (including section 198, which covers liquidated damages and the 6-year statute of limitations). The federal standard is 29 C.F.R. Part 541.
Limitations: This tool is for educational and informational purposes only. It does
not constitute legal advice. Individual circumstances may affect exemption status. Always consult a
qualified employment attorney for specific guidance.
Update frequency: Thresholds change annually. This page will be updated when new
rates are announced by the NY DOL.