The U.S. Department of Labor issued an opinion letter earlier this year, rejecting the concept of paying pro-rated salaries for part-time employees performing exempt work. The employer had asked whether it could pro-rate the minimum allowable salary of an exempt employee, paying just $15,000 per year, to reflect a 20 hour per week part-time status. The DOL said it could not. The minimum salary for a properly classified exempt employees is $23,660 annually, which works out to $455 per week, under federal law (California's minimum salaries are higher). Even a part-time "exempt" employee must be paid this amount. The employer's only alternatives are to pay the full $23,660 to the part-time employee, or to pay the employee on an hourly basis, with overtime as applicable.