The NEW 2026 DOL and OBBB RULES ON OVERTIME
Date: February 03, 2026
Speaker: Dr. Robert Minniti
Description
THE DOL issued its new final rule on exempt workers. The Rule increases salary thresholds for all employees who can be considered exempt from overtime. Learn exactly what the new amounts are and other information from the rule. If your employee works more than 40 hrs in a workweek (or over 8 hrs in a day in some states) – they have earned overtime of at least 1.5 times their hourly rate of pay (HRP). The OBBB of 2025 enforces a “no tax on overtime” rule through 2028. Learn how this affects payroll obligations. Do you know all types of payments that carry an overtime premium? If not, Join Mark Schwartz in this informative webinar designed for the seasoned payroll professional to properly analyze compliance with overtime regulation, and help their CFO properly budget payroll expenses.
Although the rules on exempt vs non-exempt employees has changed a few times in the past 10 years, overtime worked is, and has always been, overtime earned. THERE ARE NO EXCEPTIONS. But 1.5 time a worker’s hourly rate of pay is just the start of calculating overtime earned. This course is designed as a refresher on what hours and payments are considered in calculating overtime pay.
Topics Covered:
The attendees will be updated on
- New U.S. Department of Labor overtime rules
- New FTC noncompete agreement rules
- New Department of Labor independent contractor rules
- DOL 2025 statement regarding non-enforcement of the independent contractor rules
- Worker classification requirements for 2026
- Minimum wage compliance followed in 2026
- Latest Overtime pay requirements
Learning Objectives:
- Explain how to properly categorize workers
- Explain the rules for providing overtime pay
- Explain the new laws and rules
- Recognize IRS requirements for paying workers
- Recognize Department of Labor requirements for paying workers
Who Should Attend:
- CEO, CFO and Business Owners
- Business Managers
- Human Resource Professionals
- Payroll Professionals
- Internal and External Auditiors
- Corporate and Government Accountants
- CPAs, CMAs, and CIAs
SPEAKER
Dr. Minniti, President of Minniti CPA, LLC, is a multi-certified expert (CPA, CFE, CVA, PI) with a doctorate in business. A professor & course designer, he specializes in forensic accounting, fraud, audits, valuations, and risk management. Renowned educator & speaker, he teaches for AICPA, NASBA & more. With expertise in SOX compliance, financial forensics & internal controls, Dr. Minniti is a leader in accounting education and investigative finance.
