My manager is salaried. He had one day off to take his wife for a surgery.
After that, two days, he came to work for half day.

I paid him full for the two half days. But not paying his whole day off.

He is objected not to be paid for the whole day off due to his salaried and he worked overtime (9-10 hours/day).

He said if I am not pay him that day, he will only work 8 hours a day.

Ps. He is paid 60K

How to handle this?

If he is a salaried employee he has to be paid for an eight out day; if there is overtime involved then he has to be paid for that too.

Actually tickle is wrong, a hourly emplyee gets overtime not salaried.

Salary means just that, he is to be paid his salary regardless, does not matter if he takes off or not, he gets his same check. In return he does not get overtime pay. Ifyou start shorting his check when he misses, you will start having to pay him extra when he works over.

I don't understand what part of him being on salary you did not understand

Tickle, FLSA states if a salaried employee misses an entire working day and does not have PTO to cover the missed day, you CAN dock his pay for the entire day. If he worked a partial day however, his pay cannot be docked. Please visit the DOL website for further information.
Shannon

If he is a hard worker and does not abuse his PTO, why don't you just throw him a bone and pay him. Sounds like a wife needing surgery is a good reason to miss work and maybe she needed a little help a few days afterwards.