Exempt Salary Threshold by State 2027 (and 2026)

Short answer: the federal minimum salary for the executive, administrative and professional exemptions stays $684 per week ($35,568 a year) in 2027 — the U.S. Department of Labor formally restored that level on May 15, 2026. Several states require far more. On January 1, 2027, California rises to $72,384 and Washington to $92,196 for employers with 51 or more employees. The higher of the federal and state figures always applies. Test a role with the Exempt vs. Non-Exempt Wizard.

Thresholds at a glance

"Calculated" figures apply the state formula to the announced minimum wage; confirm them with the state agency before relying on them. The New York professional exemption has no state salary test, so the federal $684/week applies to it.

Why the federal number did not change

The 2024 DOL rule would have raised the federal threshold to $43,888 and then $58,656. Federal courts vacated it in November 2024, the administration dropped its appeals in May 2026, and on May 15, 2026 the DOL published a technical amendment restoring the $684 level in the Code of Federal Regulations. The full timeline is in our FLSA salary threshold 2026 guide.

What a higher state threshold means in practice

A salaried employee who passes the federal test can still be non-exempt under state law — and owed state overtime. Example: a California office manager paid $70,000 a year.

• Federal test: $70,000 > $35,568 → salary level met.
• California test in 2027: $70,000 < $72,384 → not exempt in California from January 1, 2027.

Options are to raise the salary to at least $72,384 or reclassify the role as non-exempt and track hours. If reclassified, overtime must be calculated under state rules, including California daily overtime — use the California Overtime Calculator.

Washington: part-time salaries are not prorated

Washington's threshold is a weekly minimum regardless of schedule. A part-time employee on a 50% schedule must still earn the full threshold to be exempt, as the University of Washington's HR office notes in its 2027 guidance.

Year-end checklist

• ☐ List every exempt employee in California, Washington, New York, Colorado, Maine and Alaska.
• ☐ Compare each salary with the 2027 threshold for that state and employer size.
• ☐ Decide before January 1: raise the salary or reclassify and start tracking hours.
• ☐ Recheck New York and Colorado once their 2027 figures are published.

Sources

• 29 CFR §541.600 — federal salary level
• Foley Hoag — DOL reverses 2024 overtime rule (May 2026)
• California DIR — Minimum wage and exempt salary for 2027
• University of Washington HR — WA threshold rises 15% in 2027
• Washington L&I — Changes to overtime rules
• Washington State Standard — 2027 minimum wage and thresholds
• Proskauer — New York minimum wage and exempt salary updates for 2026
• Symmetry — 2026 exempt salary thresholds by state
• New York State — Minimum wage for 2027