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The first standard is that an exempt employee must make more than $23,660 per year, unless that employee is a computer professional. Certain classifications of computer professionals must make more than $57,470 per year to be considered exempt. These include computer programmers and software engineers.
1 Non-exempt employees must be paid at least the federal minimum wage. 2  Non-exempt employees must be paid overtime pay, if you work over 40 hours a week.  Non-exempt employees must be paid at least 1 and 1/2 times base pay for overtime.