The Fair Labor Standards Act (FLSA) provides guidelines to determine whether a position is to be classified as exempt or non-exempt. Non-exempt positions are covered by the overtime provisions of this Act. Service/support, office/clerical, secretarial, technical, and trade/craft positions are generally classified as non-exempt. Positions which are managerial, administrative, or professional are generally classified as exempt from the overtime provisions of the Act. Additionally, although paid leave (annual and sick) is earned and used on an hourly basis, exempt employees are subject to salary reductions for absences not covered by paid leave only when such absences are for a full day.