The difference between Exempt and Non exempt employees is that exempt employees are not to be paid the overtime. Exempt employees are also not eligible for minimum wage law. The difference is in the roles, responsibilities, and industries they work in. The minimum pay a year is 23,600 dollars, if they are paid less than this amount they will be considered as non exempt. A salaried employee is an exempt employee. The job duties outlined by the Fair Labor Standards Act (FLSA), executive, professional and administrative duties, are considered as exempt employees.