On the surface, the Fair Labor Standards Act is a straightforward statute. It requires employers to pay employees at least the minimum wage for all hours worked and pay non-exempt workers at least 1 1/2 times each employee's regular rate for all hours worked beyond 40 in a workweek. Despite its easy appearance, wage and hour audits generally reveal at least one thing the audited employer is doing that does not comply with the law and sometimes the payroll administration mistakes can be costly.