Except where an employee is “exempt” under one of several enumerated exemptions, the Fair Labor Standards Act (FLSA) requires employers to provide employees with minimum wage (currently at least $7.25 per hour, or higher in some states) for all hours worked.  The FLSA also requires that employees receive overtime pay (one and one-half time their regular rate of pay) for all hours worked beyond 40 in a workweek.  An employer who improperly characterizes an employee as “exempt,” and fails to pay minimum wage and/or overtime, could face liability under the FLSA.