16.60 Elements of Defense: Executive Employee Exemption is a legal concept that is applicable in labor and employment law, and is used to exempt certain executives from certain labor and employment regulations. This exemption is based upon the idea that certain executive employees are exempt from compliance with certain labor regulations due to their position in the company, the nature of their job, or their seniority in the organization. The specific laws and regulations that are applicable to executive employees depend on the jurisdiction in which the employer resides. Generally, executive employees are exempt from minimum wage compliance, overtime requirements, workers’ compensation, and other labor regulations. The two main types of 16.60 Elements of Defense: Executive Employee Exemption are the federal executive employee exemption and the state executive employee exemption. The federal executive employee exemption applies to all employers and employees in the United States under the Fair Labor Standards Act (FLEA). The state executive employee exemption applies to employers and employees in specific states under their respective state labor laws.