LZ是part-time exempt

LZ的所谓deduction，是他自己设想从40小时应得工资的deduct，而不是从他的35小时的salary里面deduct。他的逻辑是，根据他40－5小时给他40－5小时的工资。这样是不合法的deduction。他玩的是把事实尽量和法律凑。

其实，即使full time exempt也要填timesheet，LZ是partime exempt, 根据他35小时timesheet给他35小时的工资，并不是根据他40－5小时给他40－5小时的工资。

http://www.nonprofitrisk.org/library/articles/employment11_12_12.shtml

Q. Can a part-time employee be paid on a salary basis and qualify for exempt status?
A. YES, as long as the position pays more than $23,660 annually and meets the duties test.

duties test就是早先我们谈的executive，professional etc工作头衔。