Generally speaking, if the exempt employee performs any work during the workweek, he or she must be paid the full salary amount. An employer may not make deductions from an exempt employee's pay for absences caused by the employer or by the operating requirements of the business. If the exempt employee is ready, willing and able to work, deductions from the employee's pay may not be made when no work is available.

If the employee does not work a full workweek in the first or last week of employment, his or her employer may pay the proportionate part of the employee's salary. The employer is not required to pay an employee for any week in which the employee performs no work.

There are a few more exceptions to the general rule that the exempt employee must be paid his or her full salary in a week in which he or she performs any work. To learn about these exceptions, explore:

• Do certain payroll practices such as recording of hours and taking deductions from leave accounts violate the salary basis test?
• Are there any exceptions to the minimum salary requirement?