The rules governing the use of the 207(k) exemption [sometimes called the 7(k) exemption] can be found at 29 CFR 553.200 – 553.223. The 207(k) exemption allows employers to compute overtime for law enforcement and firefighters on the basis of extended work schedule – usually 28 days. Under 207(k), nonexempt law enforcement officers must work 171 hours in 28 days before the employer becomes liable for overtime. In other words, for law enforcement, hours up to and including 171 are paid at the employee’s regular straight time rate. Hours in excess of 171 are paid as overtime at the time-and-one-half rate. If the employer has adopted a policy that provides for use of compensatory time off (“comp time”) in lieu of cash overtime, then an officer would earn one-and-one-half hours paid time-off for every hour worked over 171 in that 28-day period.

Firefighters must work 212 hours on a 28-day schedule.

Employers may make use of the 207(k) exemption for law enforcement and firefighter work schedules of fewer than 28 days on a proportionate basis. For a work schedule of 14 days, law enforcement officers are paid straight time for 86 hours and overtime for hours in excess of 86. Firefighters are paid straight time for 106 hours and overtime for hours in excess of 106.

With the exception of jailers, the 207(k) exemption only applies to sworn law enforcement officers and to fire service members who have the authority to fight fires. The 207(k) exemption is not available for use in compensating EMS workers, unless they are cross-trained in and have the legal authority to engage in either law enforcement or firefighting.