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You still have to take both days off. When an exempt employee takes a partial week of furlough, they become hourly, overtime-eligible employees, due to FLSA rules. If you are overtime-exempt, in weeks in which you are on furlough, you are paid as an hourly employee. This means that if you work more than 32 hours in a 4-day work week, you are not meeting the eight-hour furlough requirement, the College will need to pay you for the hours worked, and your unemployment or SharedWork compensation will be impacted. 

To put it simply: you must furlough at least eight hours each week and work (or use paid leave) no more than 32 hours. For many of us, this will be the most challenging part, but it’s essential that you must adhere to this limit.