Highly Compensated Employee 2024. A highly compensated employee (hce) is an individual who meets one of the following criteria: The threshold for determining who’s a highly compensated employee will increase to $155,000 (up from $150,000).
The irs defines a highly compensated employee as: In april 2024, the united states department of labor (dol) released a final rule that will increase the minimum salary amount required to be paid to certain employees in order.