Exempt Salary Threshold Calculator
The threshold resets every January 1 with the state minimum wage. See if a salary clears the current-year bar for your job category.
For 2026, the standard exempt salary threshold in California is $70,304.00/year. Computer software professionals need $122,573.13/year, and licensed physicians/surgeons paid hourly need $107.17/hour. Clearing the salary bar is necessary but not sufficient — a duties test also applies.
Enter a salary and select the job category to see whether it clears the current threshold.
Exempt Salary Threshold Calculator
Threshold Result
Reminder: clearing the salary threshold alone doesn't make an employee exempt — the duties test also applies.
How this is calculated
The standard threshold equals 2x the state minimum wage × 2080 hours/year — since minimum wage is $16.90/hour for 2026, that's $70,304.00. This means the threshold recalculates automatically every January 1 whenever the state minimum wage changes, regardless of any city or county minimum wage ordinance (local ordinances never affect this figure).
Computer software professionals and licensed physicians/surgeons have their own separate thresholds set by DIR, adjusted annually by a different formula tied to the California Consumer Price Index. Commissioned inside salespeople don't use a flat salary figure at all — their exemption instead requires earning more than 1.5x the state minimum wage for all hours worked in the pay period, with more than half of total pay coming from commissions.
In every category, clearing the pay threshold is only step one — the employee's actual job duties must also primarily satisfy the applicable duties test (executive, administrative, professional, or computer-professional duties, as defined by the relevant Wage Order) for the exemption to hold up.
Frequently Asked Questions
What is the exempt salary threshold in California for 2026?
For the standard executive, administrative, and professional exemptions, the 2026 minimum salary is $70,304/year (2x the state minimum wage x 2080 hours). Computer software professionals have a separate, higher threshold of $122,573.13/year, and licensed physicians/surgeons paid hourly have a floor of $107.17/hour.
Does meeting the salary threshold automatically make an employee exempt?
No. Clearing the salary threshold is necessary but not sufficient. The employee must also satisfy a "duties test" — their actual job duties must primarily involve executive, administrative, or professional work as defined by the applicable Wage Order. An employee can be paid above the threshold and still be non-exempt if their day-to-day duties don't qualify.
Why does the exempt salary threshold change every year?
The standard threshold is legally defined as 2x the state minimum wage times 2080 hours (a full-time year). Because the state minimum wage increases most years, the standard exempt threshold recalculates automatically every January 1.
How is a commissioned salesperson's exemption different?
Commissioned inside salespeople use a different test entirely: their earnings must exceed 1.5x the state minimum wage for all hours worked in the pay period, and more than half of their total compensation must come from commissions — there's no flat annual salary figure.
Do local minimum wage ordinances change the exempt salary threshold?
No. The exempt salary threshold is based on the state minimum wage, not any city or county minimum wage ordinance, even in cities with a higher local minimum wage.
This tool provides an educational estimate only and is not legal advice. Exempt classification also depends on a duties test this calculator cannot evaluate — consult an employment attorney or your HR/legal counsel before classifying an employee as exempt.