Section 7(k) of the FLSA provides a partial overtime pay exception for fire protection and law enforcement employees who are employed by public agencies on a work period basis. If your employee’s employment is subject to section 7(k) of the FLSA, you may not deduct sleep time from your employee's hours of work for a tour of duty that is exactly 24 hours. This is a departure from the rule for other employees who work a 24-hour shift.