Exempt salary threshold 2027 by state: federal stays $684 a week; California $72,384, Washington up to $1,773 a week
The federal salary level for the executive, administrative and professional overtime exemption stays at $684 a week ($35,568 a year) going into 2027: the 2024 increase was vacated by two federal courts in Texas, and the Department of Labor restored the 2019 figures in the federal regulations on May 15, 2026. Six states set a higher salary of their own. On January 1, 2027, California's rises to $72,384 a year and Washington's to $1,773.00 a week ($92,196.00 a year) for employers with 51 or more employees.
- Federal salary level (FLSA)
- $684 a week ($35,568 a year), no change scheduled
- Federal highly compensated employee level
- $107,432 total annual compensation
- California, Jan. 1, 2027
- $72,384 a year
- Washington, Jan. 1, 2027
- $1,773.00 a week (51+ employees); $1,595.70 a week (1-50)
- New York, 2027
- Not announced as of 2026-10-17; 2026 level is $1,275.00 a week in New York City, Long Island and Westchester
- Colorado, 2027
- $1,151.23 a week (proposed)
- Maine, Jan. 1, 2027
- $905.79 a week
- Alaska, July 1, 2027
- $1,200 a week (2 x $15.00 x 40 hours)
Figures above were read from the Federal Register, eCFR and the labor agencies, statutes and rule filings of California, Washington, New York, Colorado, Maine and Alaska on 2026-10-17. See sources.
The salary level is only one part of the test. An employee paid at or above it is exempt only if the job also meets the duties test for the exemption. California's Labor Commissioner puts it this way: "Employees must also satisfy the duties and other requirements applicable to the specific exemption." This page is general information, not legal advice; how the rules apply depends on the facts and the state.
Federal: $684 a week, and why the 2024 figures and the July 1, 2027 date are gone
The Department of Labor's 2024 rule would have raised the salary level to $844 a week on July 1, 2024 and $1,128 a week on January 1, 2025, and it set automatic updates every three years starting July 1, 2027. That is where the "July 1, 2027" date in some older articles comes from.
The rule did not survive. According to the Department's May 15, 2026 rule, the U.S. District Court for the Eastern District of Texas vacated it on November 15, 2024, the Northern District of Texas did the same on December 30, 2024, and the Fifth Circuit dismissed the appeals in both cases on May 5 and May 7, 2026. The Department then removed the 2024 text from the Code of Federal Regulations and put back the 2019 text, effective May 15, 2026. In its own words, "this action is a technical correction accounting for changes in the law that have already occurred."
The current text of 29 CFR 541.600 (eCFR, up to date as of October 15, 2026) sets the salary at not less than $684 a week. The Federal Register describes that as "equivalent to $35,568 per year for a full-year worker". The highly compensated employee test in 29 CFR 541.601 is $107,432 a year in total compensation, of which at least $684 a week must be paid as salary or fee. Computer employees can instead be paid at least $27.63 an hour (29 CFR 541.600(d)).
A search of the Federal Register for documents published after May 15, 2026 found no new proposed or final rule on the salary level as of 2026-10-17. With the 2024 rule vacated, there is no automatic federal update on July 1, 2027.
States with a higher salary level: 2026 and 2027
Where a state's level is higher than the federal one, an employer covered by both must meet the higher one for the state exemption. New York's Department of Labor says employers covered by both laws "must pay employees the higher rate". The table lists only states whose own statute or rule sets a salary above $684 a week. Each row names its source.
| State | How the level is set | 2026 level | 2027 level | Source |
|---|---|---|---|---|
| Federal (FLSA) | Fixed in 29 CFR 541.600 | $684/week ($35,568/year) | $684/week; no change scheduled | eCFR; Federal Register, May 15, 2026 |
| California | 2 x state minimum wage x 40 hours x 52 weeks | $70,304/year ($1,352/week) | $72,384/year ($1,392/week), from Jan. 1, 2027 | California DIR news releases 2025-118 and 2026-66 |
| Washington, 51 or more employees | Multiple of state minimum wage x 40 hours (2.25x in 2026, 2.5x in 2027) | $1,541.70/week ($80,168.40/year) | $1,773.00/week ($92,196.00/year), from Jan. 1, 2027 | WAC 296-128-545; L&I news releases 25-27 and 26-17 |
| Washington, 1 to 50 employees | 2.25x state minimum wage x 40 hours in 2026 and 2027 | $1,541.70/week ($80,168.40/year) | $1,595.70/week ($82,976.40/year), from Jan. 1, 2027 | WAC 296-128-545; L&I news releases 25-27 and 26-17 |
| New York: New York City, Nassau, Suffolk, Westchester | Rises in proportion each time the state minimum wage rises (executive and administrative) | $1,275.00/week ($66,300/year) | Not announced as of 2026-10-17 | NY DOL minimum wage FAQ |
| New York: rest of state | Same rule as above | $1,199.10/week ($62,353.20/year) | Not announced as of 2026-10-17 | NY DOL minimum wage FAQ |
| Colorado | Prior year's level adjusted by inflation (PAY CALC Order) | $1,111.23/week ($57,784 rounded annual) | $1,151.23/week ($59,864 rounded annual), proposed Sept. 30, 2026 | 7 CCR 1103-14: 2026 PAY CALC Order; proposed 2027 PAY CALC Order (Colorado Secretary of State) |
| Maine | Must exceed 3,000 x state minimum wage per year, or the federal level if higher | More than $45,300/year (3,000 x $15.10) | $905.79/week ($47,101.08/year), from Jan. 1, 2027 | 26 M.R.S. 663(3)(K); Maine DOL release, Sept. 18, 2026 |
| Alaska | 2 x state minimum wage for the first 40 hours each week | $1,120/week ($58,240/year) since July 1, 2026 | Same through June 30, 2027; $1,200/week ($62,400/year) from July 1, 2027 | Alaska Stat. 23.10.055(b) and 23.10.065(a) |
California
California's Department of Industrial Relations gives the 2027 formula as $17.40 x 2 x 40 hours per week x 52 weeks per year = $72,384. The Department of Finance certified the $17.40 minimum wage on July 31, 2026. For 2026 the same formula with $16.90 gave $70,304. Separate pay rates apply to two professional exemptions; see the table further down.
Washington, including Seattle
Washington's rule ties the salary level to "times the minimum wage prescribed in RCW" 49.46.020, the state minimum wage, which is $17.73 an hour in 2027. On September 30, 2026, the Department of Labor & Industries said the multiplier for employers with 51 or more employees rises from 2.25 to 2.5 on January 1, 2027, while employers with up to 50 employees stay at 2.25 until 2028. L&I adds: "The multiplier is not scheduled to increase beyond 2.5 times the minimum wage."
Seattle readers: the rule we read uses the state minimum wage, not Seattle's local minimum wage, and we did not find a separate Seattle salary level for the exemption. A Seattle employer uses the same Washington figures in the table.
New York, including New York City
New York City is part of the higher tier, together with Nassau, Suffolk and Westchester counties: $1,275.00 a week in 2026. The rest of the state is $1,199.10 a week. New York's Department of Labor says: "Each time the New York State minimum wage increases, the state’s minimum salary required for executive and administrative employees will increase proportionately." The same department says "On January 1, 2027, New York’s minimum wage will stay the same" because an inflation off-ramp condition was met. It has not published a 2027 salary figure on the pages we read, so the table shows 2027 as not announced.
The New York salary rule on the DOL page covers executive and administrative employees. We did not find a separate New York salary level for professional employees on the pages we read.
Colorado
Colorado's levels are published each year in the PAY CALC Order (7 CCR 1103-14). The 2026 order, as filed with the Secretary of State, reads "Adopted December 8, 2025; effective February 1, 2026." and lists $1,111.23 a week. The 2027 order is still a proposal: "As proposed September 30, 2026; if adopted, effective January 1, 2027." The Colorado Register lists the public hearing for November 2, 2026. The proposed 2027 level is $1,151.23 a week ($59,864 rounded annual equivalent). It can change before adoption.
Maine and Alaska
Maine's statute requires a salary that, converted to an annual rate, exceeds 3,000 times the state minimum hourly wage or the federal level, whichever is higher. With the 2027 minimum wage of $15.70, the Maine Department of Labor puts the 2027 threshold at $905.79 a week, or $47,101.08 a year, and notes: "This is only one of the factors used in determining whether a worker is exempt from overtime pay under federal or state law."
Alaska's statute requires pay of at least "two times the state minimum wage for the first 40 hours of employment each week". Alaska's minimum wage changes on July 1, not January 1: $14.00 from July 1, 2026 and $15.00 from July 1, 2027, both written into Alaska Stat. 23.10.065(a). That gives $1,120 a week until June 30, 2027 and $1,200 a week from July 1, 2027.
Highly compensated, computer and physician pay levels
| Level | 2026 | 2027 | Source |
|---|---|---|---|
| Federal highly compensated employee (total annual compensation) | $107,432 | $107,432; no change scheduled | 29 CFR 541.601 (eCFR) |
| Federal computer employee, hourly | $27.63/hour | $27.63/hour; no change scheduled | 29 CFR 541.600(d) (eCFR) |
| California computer software employee | $58.85/hour; $10,214.44/month; $122,573.13/year | $61.03/hour; $10,592.37/month; $127,108.34/year | California DIR, Labor Code 515.5 adjustment, October 2026 |
| California licensed physician and surgeon, hourly | $107.17/hour | $111.14/hour | California DIR, Labor Code 515.6 adjustment, October 2026 |
| Washington computer professional, hourly (3.5 x minimum wage) | $59.96/hour | $62.06/hour | L&I news releases 25-27 and 26-17 |
| Colorado highly technical computer employee, hourly | $34.85/hour | $36.10/hour (proposed) | Colorado 2026 PAY CALC Order; proposed 2027 PAY CALC Order |
| Colorado highly compensated employee (annual) | $130,014 | $134,694 (proposed) | Colorado 2026 PAY CALC Order; proposed 2027 PAY CALC Order |
States that use the federal exemptions
Readers also look up Ohio and Virginia. Both state overtime laws point to the federal exemptions, so the federal $684 a week is the salary level for those exemptions. Ohio's overtime statute applies "subject to the exemptions of section 7 and section 13" of the Fair Labor Standards Act (Ohio Rev. Code 4111.03). Virginia's overtime statute says the exemptions in the federal act apply (Va. Code 40.1-29.2). We did not review every state's law; states not named on this page may have rules we did not check.
For the 2027 minimum wages behind several of these figures, see state minimum wage increases on January 1, 2027. For other hiring paperwork, see new hire reporting by state.
What we could not confirm
- New York's 2027 salary level. The NY DOL minimum wage page and FAQ (read 2026-10-17) say the minimum wage stays the same on January 1, 2027 and that the salary rises each time the minimum wage rises, but they give no 2027 salary figure.
- Colorado's final 2027 figures. The 2027 PAY CALC Order is a proposal filed with the Colorado Secretary of State; the hearing is November 2, 2026. The Colorado Department of Labor and Employment website returned an access error (403) to our requests, so we read the Secretary of State copies instead.
- The U.S. Department of Labor Wage and Hour Division website returned an access error (403) to our requests. The federal figures come from the Federal Register and eCFR.
- Texas. The Texas Workforce Commission overtime page did not return readable text to our request, so Texas is not covered here.
- Maine's 2026 weekly figure. We read the statute and the 2027 release; the Maine Department of Labor's news index returned an access error (403) and we did not find its 2026 release, so 2026 is shown as the statute's annual test.
Questions
What is the federal exempt salary threshold in 2027?
What is the California exempt salary threshold for 2027?
What is the Washington state (and Seattle) exempt salary threshold for 2027?
What is the NYC exempt salary threshold for 2027?
What is the Colorado exempt salary threshold for 2027?
Sources
- Federal 2026 rule restoring the 2019 text, court history - Federal Register, 91 FR 27833, May 15, 2026, read 2026-10-17
- Federal 2024 rule (vacated), July 1, 2027 update date - Federal Register, 89 FR 32842, April 26, 2024, read 2026-10-17
- Federal salary level and computer hourly rate - eCFR, 29 CFR 541.600, read 2026-10-17
- Federal highly compensated employee level - eCFR, 29 CFR 541.601, read 2026-10-17
- California 2027 minimum wage and exempt salary - California DIR news release 2026-66, Aug. 13, 2026, read 2026-10-17
- California 2026 exempt salary - California DIR news release 2025-118, Dec. 5, 2025, read 2026-10-17
- California 2026 minimum wage - California Labor Commissioner: Minimum wage FAQ, read 2026-10-17
- California computer software employee rates - California DIR: Overtime exemption for computer software employees, read 2026-10-17
- California physician and surgeon rate - California DIR: Overtime exemption for licensed physicians and surgeons, read 2026-10-17
- Washington salary multipliers - WAC 296-128-545, read 2026-10-17
- Washington 2027 figures - Washington L&I news release 26-17, Sept. 30, 2026, read 2026-10-17
- Washington 2026 figures - Washington L&I news release 25-27, read 2026-10-17
- Washington 2027 minimum wage - Washington L&I: Minimum wage, read 2026-10-17
- New York exempt salary and federal-or-state rule - New York State DOL: Minimum wage frequently asked questions, read 2026-10-17
- New York 2027 minimum wage (off-ramp) - New York State DOL: Minimum wage, read 2026-10-17
- Colorado 2026 levels - Colorado Secretary of State: 7 CCR 1103-14, 2026 PAY CALC Order, read 2026-10-17
- Colorado proposed 2027 levels - Colorado Secretary of State: proposed 2027 PAY CALC Order (tracking 2026-00467), read 2026-10-17
- Colorado hearing date - Colorado Register, Oct. 10, 2026, read 2026-10-17
- Maine salary test - Maine Revised Statutes, Title 26, section 663, read 2026-10-17
- Maine 2027 figures - Maine DOL news release, Sept. 18, 2026, read 2026-10-17
- Alaska salary test - Alaska Stat. 23.10.055, read 2026-10-17
- Alaska minimum wage schedule - Alaska Stat. 23.10.065, read 2026-10-17
- Alaska minimum wage since July 1, 2026 - Alaska Wage and Hour, read 2026-10-17
- Ohio overtime exemptions - Ohio Rev. Code 4111.03, read 2026-10-17
- Virginia overtime exemptions - Va. Code 40.1-29.2, read 2026-10-17
Source links are not affiliate links. This page is general information, not legal, tax or financial advice.