Exempt employees who are taking leave under a state’s Leave Act (such as the Hawaii Family Leave Law) for reasons not covered by the federal Family and Medical Leave Act must be paid for partial day absences caused by the leave, according to a recently released U.S. Wage and Hour Division opinion letter. Companies may deduct for full day absences without jeopardizing the employee’s exempt status, and may also reduce the employee’s accrued paid leave balance to pay for the absences, says the letter.