Employment & Labor Law
13% of this examThis domain mixes federal wage-and-hour law (FLSA) with Florida workers' compensation (FS 440). The tested skills: applying the overtime rule, knowing who must be covered by workers' comp, spotting illegal child labor, and classifying workers correctly as employees or independent contractors.
Core concepts
Overtime is weekly, not daily
Non-exempt employees get at least 1.5× their regular rate for hours over 40 in a workweek. Federal law has no daily overtime — a 12-hour Tuesday alone triggers nothing.
Construction workers' comp starts at one employee
Florida construction employers need coverage with 1+ employees (vs 4+ outside construction). Corporate officers can exempt themselves only with 10%+ ownership, max three officers per corporation.
Minors stay off the roof
Federal hazardous-occupation orders prohibit workers under 18 from roofing, excavation, demolition, and power hoisting work — no exceptions for training.
Classification is about control
The IRS weighs behavioral control, financial control, and the relationship. Calling someone a 1099 contractor doesn't make them one; misclassification brings back taxes and penalties.
Key facts to know cold
Where it lives in your books
The real exam is open book. Knowing which book — and which tab — answers this domain is worth as much as memorizing it.
Federal Labor Law
Federal labor questions are concept questions, not lookup questions — know the overtime rule, the child-labor prohibitions, and the employee-vs-contractor test before exam day.
5 recommended tabs
Workers' Comp (FS 440)
The construction industry rule is stricter than the general rule — coverage required with just one employee. Exemption questions hinge on the officer/ownership limits.
4 recommended tabs
IRS Circular E
Memorize the FICA split (6.2 + 1.45 = 7.65%, employer-matched) and which form is which: 941 quarterly, 940 annual FUTA, W-2 employees, 1099 contractors.
4 recommended tabs
Lookup strategy
- · Wage/hour and child labor are concept questions — learn them; the books won't save you in time.
- · Workers' comp thresholds and exemptions are lookup-able: FS 440.02 definitions, 440.05 exemptions.
Reading isn't learning — retrieval is.
23 questions in this domain, each with an explanation and source.