Iowa Admin. Code r. 875-218.307 - Essential part of and necessarily incident to
(1) Subrule 218.3(4) has the effect of
including within the exempt work activities which are an essential part of and
necessarily incident to the professional work described in 218.3(1) to
218.3(3). This provision recognizes the fact that there are professional
employees whose work necessarily involves some of the actual routine physical
tasks also performed by obviously nonexempt employees.
(2) The test of whether routine work is
exempt work is different in the definition of "professional" from that in the
definition of "executive" and "administrative." Thus, while routine work will
be exempt if it is "directly and closely related" to the performance of
executive or administrative duties, work which is directly and closely related
to the performance of the professional duties will not be exempt unless it is
also "an essential part of and necessarily incident to" the professional
work.
(3) Reserved.
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