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If an exempt employee reports to work, they must be paid for a full day.
You are not required to pay the exempt employee's full salary for the week in which they were terminated.
The final paycheck must include any salary earned through the last day of employment and any accrued, unpaid vacation pay.
At the time company equipment is issued to the employee for business use, the employee should sign an acknowledgment agreeing to the return of the property and acceptance of responsibility if the equipment is damaged or not returned.
At the time of termination, the employer should go over the property agreement with the employee and ask that any company equipment be returned.
If the employee fails to return the equipment after being requested to do so, the employer may take legal action. Because all equipment depreciates in value, a company should not expect to be compensated for the full value of the equipment issued.