The Wage Theft Prevention Act (WTPA) took effect on April 9, 2011. The law requires employers to give written notice of wage rates to each new hire.In most cases, it is illegal to pay a fixed weekly rate for varying hours worked over. If a non-exempt employee's work hours exceed 40, they are eligible for overtime compensation at 1.5 times their regular hourly rate. The LS 54 is the most used Notice of Pay Rate form. It is based on hourly wages. This pamphlet is intended to provide Employers and Employees with general information about their employment rights and responsibilities in New York State. All non-exempt employees who work a covered spread of hours in a single workday are entitled to one additional hour's pay at minimum wage for that day. Workers in New York State have rights and protections related to: Wages; Hours of work and overtime; Leave; Safety and health; Discrimination. These requirements exceed the salary threshold requirements in the federal Fair Labor Standards Act (FLSA).