Taxi drivers and agricultural workers are always considered exempt employees.

Name: Taxi drivers and agricultural workers are always considered exempt employees.
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If an employee is exempt from the FLSA's minimum wage provisions, then he or she is also exempt from its overtime pay provisions. However, certain employees are always exempt from overtime pay provisions, for example agricultural employees, live-in household employees, taxi drivers, and motion picture theater employees.

Taxi Drivers and Agricultural Workers Are Always Considered Exempt Employees