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U.S. Master Payroll Guide (2011)
This one-source resource to payroll is part of CCH's Master Series of professional guidebooks. You'll find everything you need to know about payroll from employers and their obligations to payroll withholding and tax deposits to payroll management and administration issues.

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CCH® PAYROLL — 01/05/09

Substitute teachers were within the professional exemption

In an opinion letter, the Department of Labor (DOL) determined that substitute teachers qualify for the "professional exemption" under the FLSA and regulations, as long as their primary duties are to "[teach] and [impart] knowledge in an educational establishment." However, the DOL cautioned that those substitute teachers, whose primary duties are not related to teaching --for example, those substitutes who performed administrative tasks or clerical duties --did not qualify for the exemption. In addition, the DOL noted that since education and certification requirements differ for teaching professionals, substitute teachers are within the professional exemption, whether or not they possess such a degree or certification, so long as their primary duty is teaching (W&H Opinion Letter No 2581 (FLSA 2008-7), 05-08.)

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