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The law states that salary is a pre-determined amount that is not subject to reduction because of variations in the quality or quantity of the work performed (29 C.F.R. 541.118 in the Code of Federal Regulations is the basis for the California enforcement policy).
Deductions may be made when the exempt employee absents themselves from work for a day or more for personal reasons. If the “work” assignments are outside of the office environment, then the employee would still be at “work” for salary purposes.
The California Labor Commissioner’s position is that the exempt employee may not absent themselves, but contend they were “generally available” so as to defeat the expectations of the employer. Unless the employer requires that the exempt employee perform some work on a day the exempt employee has absented themselves, the employer has no reason to dock the pro rata amount of the exempt employee’s salary for the full-day absence.
If the employer requires (directly or indirectly) that the employee perform work on any day when the exempt employee has ostensibly absented themselves for a full day, the exempt employee’s salary may not be docked.
Read more about Vacation in the HR Library.