RubinBrown Team Member Manual

Section: Team Member Employment Status/Classifications 206 Employment

Policy Title: Policy Number:

Effective Date:

Supersedes Policy Dated:

06/01/2024

06/01/2023

Background: It is the intent of RubinBrown to clarify the definitions of employment classification so that team members understand their employment status and benefit eligibility. All team members are designated as Non-Exempt or Exempt under state and federal wage and hour laws. Procedure: Non-exempt team members are covered under the Fair Labor Standards Act (FLSA). A non-exempt team member will receive compensation pay or compensatory time at one and one-half times the regular rate for hours worked in a workweek beyond 40 hours. A workweek is defined as beginning at 12:00 a.m. each Monday and ending at 11:59 p.m. the following Sunday. Specific hours may be assigned, including overtime, by the Service Unit Leader, Career Advocate(s) and/or supervisor and should be recorded in the time and billing system. Non-exempt team members may only work overtime when prior authorization from their Service Unit Leader, Career Advocate, or supervisor is obtained. Every possible alternative should be considered prior to asking an hourly, non-exempt team member to work on a Firm holiday. When work deadlines or the needs of the business dictate and require scheduling work on a Firm holiday (also see “Holidays”, Policy Number 401), the team member will receive regular holiday pay and an additional 1.5 hours of compensation for each hour worked. At the team member’s request and with the approval of the Service Unit Leader, Career Advocate(s), or supervisor, a floating holiday may be granted instead of regular holiday pay for use later in the same fiscal year in addition to receiving 1.5 times the hourly rate being paid for time worked. In an attempt to avoid overtime during the week or on a weekend, a Service Unit Leader, Career Advocate(s), or supervisor may grant compensatory time off during the same work week if it is determined that the team member’s attendance is necessary. By law, such compensatory time may not be given in a subsequent work week even by team member request as it represents a different pay period. Team members working unauthorized overtime will be subject to disciplinary action up to and including termination. Exempt team members are exempt from overtime liability regulations and will not receive overtime pay for hours worked in excess of 40 hours. The FLSA does not limit the amount of work time an employer may require or expect from an exempt employee, on any schedule. Exempt employees are generally managers, professional, administrative, or technical team members who are exempt from the minimum wage and overtime provision of the FLSA. The practice of public accounting brings inherent difficulties in observing regular hours on a weekly basis. Whenever practical, a 40 hour week shall be the normal work week, although additional hours are necessary based on peak periods to meet the demands of the profession as well as the needs of the business. RubinBrown has established the following categories for both non-exempt and exempt employees: Regular, full-time: Team members who are not in a temporary status and who are regularly scheduled to work a full time schedule (a minimum of 40 hours per week). Generally, they are eligible for all benefits, subject to terms, conditions and limitations of each benefit program. Regular, part-time: Team members who are not in a temporary status and who are regularly scheduled to work less than a full-time schedule as well as approved Flexible Work Program team members who are working variable schedules to accommodate both personal needs as well as needs of the Firm (also see “Flexible Work Program”, Policy Number 214). Regular, part-time team members scheduled to work a minimum of 1,000 hours per fiscal year (June 1 to May 31) are generally eligible for some of the benefits offered by RubinBrown subject to the terms, conditions and limitations of each benefit program.

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