Highly Compensated Employee 2024 Definition . The threshold for determining who is a highly compensated employee under section 414(q)(1)(b) increases to $155,000 (from $150,000). Owns more than 1% of the company and receives more than $150,000 in compensation for 2024.
Link to an amendment published at 89 fr 32972, apr. Department of labor (department) announced a final rule, defining and delimiting the exemptions for executive, administrative, professional,.
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