Per the Fair Labor Standards Act (FLSA); unless specifically exempted, employees covered by FLSA must receive overtime pay for hours worked in excess of 40 in a workweek at a rate not less than time and one-half their regular rates of pay. FLSA does not require overtime pay for work on Saturdays, Sundays, holidays, or regular days of rest, as such.
To determine if an employee is exempt from the overtime provisions of FLSA or not covered by FLSA, refer to Federal Code and DHR's Policies.
References: 29 USC §201 et seq.; 29 CFR Parts 510 to 794; Idaho Code 59-1607 and 67-5328
Note: Per Idaho Code, the employee's FLSA code also designates their vacation accrual rate.
References: Idaho Code 59-1606 and 67-5334 FLSA, Appointment Code and Leave Code Combinations
References: Idaho Code 59-1606 and 67-5334
FLSA, Appointment Code and Leave Code Combinations
General Overtime Rules
The State of Idaho allows both covered and exempt employees to accrue compensatory (comp) time. Employees who are covered also have the option of receiving payment for their overtime hours.
An employee cannot accrue more than 240 hours of comp-time. The 240 hour maximum applies to the combination of the Covered and Exempt Comp-Time Balances.
Note: FLSA codes F, L, and Z have a 480 hour maximum
When comp time (CPT) is taken, if an employee has both covered and exempt comp time, the covered comp time hours will always be used first.
Changing FLSA Codes:
When an employee changes from a Covered FLSA code to an Exempt FLSA code, any hours in their covered comp balance should be paid off using CPP.
When an employee changes from an Exempt FLSA code to a Covered FLSA code, the exempt comp time earned at straight time cannot be paid without approval from the Board of Examiners.
When an employee changes to an Executive or Non-covered FLSA code within their current agency, they have twelve (12) months from the date of the appointment to use any existing exempt comp time hours. After twelve (12) months, any remaining exempt comp time will be forfeited. Executive Comp Balances Expiring AU445160
Covered Employees:
Covered overtime is compensated at one and one-half (1 1/2) hours for each overtime hour worked
Covered FLSA Codes:C - Covered Regular *(40 hr / 7 day period)F - Covered Firefighters *(204 hr / 27 day period) (Military Only)L - Covered Law Enforcement Personnel *(160 hr / 28 day period)Z - Covered Seasonal and Emergency Response Personnel*(number of hours before overtime is calculated / number of days in calculation period)
Covered FLSA Codes:
Compensatory hours for FLSA 'covered' employees are automatically paid:Upon termination from state employmentUpon transfer to another state agencyWhen accrued compensatory hours reach the following limits established in Idaho Code:FLSA 'C' - 240 hoursFLSA 'F, L, or Z' - 480 hours Note: When an employee reaches Comp Max:
Compensatory hours for FLSA 'covered' employees are automatically paid:
All overtime for both weeks is calculated and added to the employee's current Comp Time Balance.All hours over the Comp Max are converted to overtime pay.Then hours coded as Comp Time Taken (CPT) or Paid (CPP) are subtracted from the Comp Time BalanceExample: George Washington - 210 - Comp Max 240.0 Week 1 - CPT 11.0, ACT 29.0 Week 2 - ACT 43.6 George was paid CPT 11.0, REG 69.0 and OTP 5.4 George's ending Comp Balance was 229.0 240.0 - 11.0 (CPT) = 229.0
Overtime IndicatorCan be Y or N with a covered FLSA Code
Overtime Indicator
Can be Y or N with a covered FLSA Code
Exempt Employees:
Exempt overtime is accrued at one (1) hour for each overtime hour worked.
Exempt FLSA Codes:A - Administrative Exempt (Work related to management policies)I – IT/Computer Workers ExemptP - Professional Exempt (Teachers, Attorneys, Nurses)S - Exempt paid with approval by Board of Examiners Note: FLSA exempt employees cannot be paid for overtime hours worked without approval by the Board of Examiners (with the exception of the Health Districts). Board of Examiners Approval of Additional Leave or Overtime Pay Compensatory hours for FLSA 'exempt' employees are forfeited:
Exempt FLSA Codes:
Note: FLSA exempt employees cannot be paid for overtime hours worked without approval by the Board of Examiners (with the exception of the Health Districts). Board of Examiners Approval of Additional Leave or Overtime Pay
Upon termination from state employmentUpon transfer to another state agencyWhen accrued compensatory hours reach 240 hoursOvertime Indicator
Must be Y with FLSA Codes A, I, or P
Can be Y or N with FLSA Code S
The 'S' FLSA code is an Exempt FLSA code that allows an exempt employee to be paid for comp time earned.Employee will continue to accrue all overtime at straight timeEmployee is not automatically paid for exempt comp-time hours upon termination. Employee forfeits remaining exempt comp-time hours upon termination.Comp time hours can be paid with CPP (Comp Time Payoff), OPS (Overtime Pay at Straight Time) or HOP (Holiday Pay at Straight Time).
Employee will continue to accrue all overtime at straight timeEmployee is not automatically paid for exempt comp-time hours upon termination. Employee forfeits remaining exempt comp-time hours upon termination.Comp time hours can be paid with CPP (Comp Time Payoff), OPS (Overtime Pay at Straight Time) or HOP (Holiday Pay at Straight Time).
Executive Exempt Employees:
Overtime is not reported.
Executive Exempt FLSA Code:E - Executive Exempt (Department Chiefs) Overtime and Shift IndicatorsOvertime Indicator must be NShift Indicator must by N Note: Time Sheet Required Indicator must be N if work type is full timeIf employee is FLSA E and is not full time, the Time Sheet Required Indicator cannot be N
Executive Exempt FLSA Code:
Overtime and Shift Indicators
Note: Time Sheet Required Indicator must be N if work type is full time
Board of Education Exempt:
Overtime is not reported. Only agencies under the Board of Education are allowed to use these FLSA Codes. Reference Idaho Code 67-5303(j).
Education Exempt FLSA Codes:B - Educational Administrative Exempt (Work related to management policies) - ineligible for overtime compensationD - Educational Executive Exempt - ineligible for overtime compensationJ - Educational IT - Computer Workers Exempt - ineligible for overtime compensationQ - Educational Professional Exempt (Teachers, Attorneys, Nurses) - ineligible for overtime compensation Overtime and Shift IndicatorsOvertime Indicator must be NShift Indicator must by N Note: For FLSA Code D, Time Sheet Required Indicator must be N if work type is full timeIf employee is FLSA D and is not full time, the Time Sheet Required Indicator cannot be N
Education Exempt FLSA Codes:
Note: For FLSA Code D, Time Sheet Required Indicator must be N if work type is full time
Non-Covered:
Overtime is not reported, employee is not covered by the Fair Labor Standards Act.
Non-Covered FLSA Code:N - Non-Covered (Commissioners, Board Members, Elected Officials, etc.) Overtime and Shift IndicatorsOvertime Indicator must be NShift Indicator must by N
Non-Covered FLSA Code: