The Fair Labor Standards Act (“FLSA”) was originally passed in response to abuse of workers in the Industrial Revolution. It was intended to make sure that workers got paid for overtime, got paid a living wage, and that children were protected. FLSA governs equal pay, minimum wage, overtime, and record-keeping requirements for most employers in the U.S. Though the law has been in effect for decades, small businesses see it as difficult to implement and confusing. This article provides a general overview of FLSA, explaining how a business or its employees may be subject to the Act, how common exemptions from the law work, and what is required of businesses to ensure compliance.