What is the test to determine whether an employee is exempt from the California Employee Benefits Act?

Employees may be "exempt" if they are "primarily engaged in duties which meet the test of the exemption." (Cal. Code Regs. tit. 8, 11070, subd. 1(A)(1)(e); 2(K).) This is a quantitative assessment that considers whether they spent more than 51% of their time performing executive tasks. (See Ramirez v. Yosemite Water Co. (1999) 20 Cal.4th 785, 801.) Determining exempt status thus requires reviewing the type of work an employee actually performs "during the course of the workweek" and the time spent on that work. (Cal. Code Regs. tit. 8, 11070, subd. 1(A)(1)(e).)