Web-Based Special Payroll Processing System (SPPS Web)

Comparability - taxable

This allowance is granted to certain eligible Federal physicians and dentists who enter service agreements with an Agency. The allowance is paid to physicians and dentists in categories for which the Agency is experiencing recruitment and retention problems. The allowances are fixed at the minimum amounts necessary to deal with such problems. For additional information, see Title 5 USC 5946.

Danger pay - taxable

This allowance is granted on the basis of civil insurrection, civil war, terrorism, or wartime conditions that threaten physical harm or imminent danger to the health or well being of the employee. Danger pay is granted to civilian employees who accompany U. S. military forces in areas designated by the Department of State as subject to hostile fire or imminent danger. Danger pay is paid only to employees who are on temporary duty or a detail of 42 days or less. It is subject to Social Security and/or Medicare, Federal, State, and local tax deductions. It is not included as part of a lump-sum payment. For more information, see Title 5 USC 5928.

Education - nontaxable

This allowance is granted to an employee in a foreign area for extraordinary and necessary expenses, not otherwise compensated for, to provide adequate elementary and secondary education for his/her dependents. For more information, see Title 5 USC 5924.

Education - taxable

This allowance is granted to a Federal employee who is a U.S. citizen in a foreign area to provide for education expenses for the employee's dependents caused by the employee's service in a foreign country.

Foreign language - taxable

This allowance is granted to law enforcement officers (LEO) in a foreign service position to acquire and/or maintain proficiency in foreign languages used at an overseas post. For more information, see Title 5 USC 5948.

Health subsidy (for Agency Code AJ, Office of the Comptroller of the Currency (OCC) use only) - taxable

This allowance is paid to eligible employees as a reimbursement for premiums paid towards privately obtained health insurance for their domestic partners and/or children of their domestic partners.

Foreign post/post - taxable Foreign post/post - nontaxable

The foreign post allowance is a cost-of-living allowance granted to an employee officially stationed at a post in a foreign area where the cost of living, exclusive of the cost of quarters, is substantially higher than in Washington, D.C. It is intended to reimburse an employee for certain excess costs resulting from being stationed in a foreign area.

The post allowance is an annual rate allowance given as a percentage amount based on salary, size of family, and location of the post.

For more information, see Title 26, Internal Revenue Code (IRC), Section 954, Department of State Standardized Regulations (DSSR), Chapter 200, Section 220 (Reference (t)) and Department of Defense (DoD) 1400.25-M, Subchapter 1350 (Reference (u)).

Hazardous duty - taxable (cp)

This allowance is granted for the performance of duty involving a physical hardship under condition in which an accident could result in serious injury, extreme physical discomfort, or distress. Hazardous duty is not adequately alleviated by protective or mechanical devices. For more information, see Title 5 USC 5545 and 5548 and Title 5 CFR Code of Federal Regulations 550.901-907.

Life cycle account - taxable (for Agency 25, Farm Credit Administration (FCA), and AJ, OCC use only)

This allowance entitles employees to a yearly benefit for membership to a fitness or wellness plan. The credit or cash payment benefit is awarded to the employee when the appropriate documents are provided to verify membership to the fitness or wellness plan. The allowance is recorded as income to the employee with the appropriate Federal, State, and Social Security tax deductions withheld. The payment is reflected on the employee’s Statement of Earnings and Leave indicating Life Cycle Account and IRS Form W-2, Wage and Tax Statement, at the end of the year.

New York City Commutation Stipend (for AJ, Office of the Comptroller of the Currency (OCC) use only) - taxable

This allowance is paid to eligible Comptroller of the Currency bank examiners to apply for reimbursement of hardship commuting expenses incurred for travel to and from large banks in New York City.

Overseas Tour Renewal Agreement Travel (OTRAT)- taxable

This allowance provides round trip travel for an employee and immediate family from posts outside the United States to the place of actual residence at the time of appointment to the post of duty, after the employee has satisfactorily completed 2 years of service outside the continental U.S. The Federal Travel Regulation (FTR) permits employees to travel to locations other than their actual residence but reimbursement is limited to the cost of travel to actual residence.

Quarters - nontaxable Quarters - taxable

This allowance is granted for all cost associated with either temporary or residence quarters whenever Government-owned or Government-rented quarters are not provided without charge to the employee. For more information, see Title 5 USC 5923.

Reassignment - taxable

This allowance is granted for an appointment, reassignment, or transfer that involves travel on the part of an employee from one foreign post to another or in the United States, between assignments to a post in a foreign area. For more information, see Title 5 USC 5924.

Remote worksite - taxable

This allowance is granted to an employee who is assigned to duty, except temporary duty, at a remote site not located near an established community or suitable place of residence. The employee encountered a degree of expense, hardship, and inconvenience in traveling to and from his/her residence and the worksite that extends beyond what is normally encountered in metropolitan commuting. For more information, see Title 5 USC 5942.

Retention - taxable

This allowance is granted to retain the services of a current employee who possess unusually high or unique qualifications or a special need that are essential to an Agency. For more information, see Title 5 USC 2103.

Separate maintenance - nontaxable Separate maintenance - taxable

This allowance is granted to employees with the additional expenses of maintaining family members at a place other than the employee’s post of duty for the convenience of the Government or due to dangerous, unhealthy, or excessively adverse living conditions at the employee’s post. For more information, see Title 26 IRC 71.

Travel - nontaxable (For Agency 25, FCA use only)

This allowance is granted for traveling on official business away from the employee’s designated post of duty, or away from the employee’s home or regular place of business. For more information, see Title 5 USC 5702.

Uniform - taxable

This allowance is granted to employees who are required by law or regulation to wear a uniform in the performance of official duties. In lieu of providing an allowance, a uniform may be provided. For more information, see Title 5 USC 1593.

Cost-of-living allowance (COLA)

This differential is a reimbursement to an employee for certain cost, exclusive of any quarters cost, which result from being officially stationed in a foreign area. For more information, see Title 5 USC 5924.

Hazardous pay differential - taxable (For Agency CP, Capital of the Police, use only)

This differential is paid to employees for the performance of hazardous duty or duty involving hardship for all hours in a pay status. Such duty involves exposure to extreme temperatures for a long period of time; arduous physical exertion; or exposure to fumes, dust, or noise that causes nausea or skin, eye, ear, or nose irritation. For more information, see Title 5 CFR Code of Federal Regulations 550.

Non-foreign post/post - taxable

The non-foreign post differential is payable under 5 USC 5941 (Reference (b)), at a location in a non-foreign area if conditions or environment differ substantially from conditions of environment in the contiguous United States and warrant its payment as a recruitment incentive. For more information, see Title 5 USC 5551 and 5925.

The post differential is payable to an employee at a location with extraordinarily difficult living conditions, excessive physical hardship, or notably unhealthful conditions affecting the majority of employees officially stationed or detailed at that place. Living costs are not considered in differential determination. Post differential is additional compensation based on an established percentage over basic compensation ranging from 5 percent to 25 percent. Post differential is subject to Social Security and/or Medicare and Federal tax deductions. For more information, see Title 5 USC 5551 and 5925.

Recruitment and relocation - taxable

This bonus is offered to candidates for hard-to-fill positions and/or occupations that are critical to the organization’s mission. Authorized payments of up to 25 percent of basic pay are offered to recruit certain newly appointed employees or retain certain current employees who must relocate to accept a position in a different commuting area. For more information, see Title 5 USC 5753 and Title 5 CFR Code of Federal Regulations 575.

Customs officer premium rate (COPR)/overtime (OT) double base - taxable (For Agency AF, Financial Crime Enforcement Network, use only)

Customs officer premium rate (COPR)/overtime (OT) triple base - taxable (For Agency AF, Financial Crime Enforcement Network, use only)

This compensation is paid to Customs officers and canine enforcement officers of the Department of the Treasury for work performed in excess of 40 hours in the administrative workweek or in excess of 8 hours in a day. Premium pay is equal to up to three times the hourly rate of the basic pay of the officer.

The following types of premium pay are processed in SPPS:

Night.

Holiday pay for employees not in receipt of annual premium pay for standby duty.

Sunday.

Annual premium pay for regularly scheduled standby duty.

Annual premium pay for administratively uncontrollable work.

Availability pay for Locality Pay Rate (LEO).

Environmental pay for Federal Wage System (FWS) employees.

Hazard pay for General Schedule (GS) employees.

For more information, see Title 5 USC 5343, 5542, 5544, 5545, 5546, 5541, and 5549, as applicable.

Danger

This compensation is paid for working in a foreign area on the basis of civil insurrection, civil war, terrorism, or wartime conditions that threaten physical harm or imminent danger to the health or well being of the employee. For more information, see Title 5 USC 5928.

Holiday pay - taxable

This compensation is paid for time worked on a holiday designated by Federal statute. The employee is paid at the rate of basic pay plus premium pay at a rate equal to the rate of the basic pay, for that holiday work which is not in excess of the scheduled tour of duty or overtime work. For more information, see Title 5 USC 5928.

Hostile fire pay - non taxable Hostile fire pay - taxable

This compensation is paid for working in an area in which the employee is subject to hostile fire, hostile mines, or imminent danger during the period of duty in that area. Hostile fire pay is also provided if the employee is killed; injured; or wounded by hostile file, explosion of hostile mines, or hostile action. The employee is paid at the rate of $150 for any month in which he/she is entitled to basic pay. For more information, see Title 37 USC 310.

Overtime - taxable

This compensation is paid for working irregular or occasional hours that are not part of the employee’s regularly scheduled administrative workweek. Overtime is paid at one and one-half times the employee’s hourly rate of pay. For more information, see Title 5 USC 550.

Overtime over 8 - taxable

This compensation is paid for hours of work performed in excess of 8 hours on any one day within the 40-hour basic workweek.

Overtime over 40 night differential - taxable

This compensation is paid for hours of regularly scheduled work performed outside the basic 40-hour workweek during the night differential period.

Standby AUO avail - taxable

This compensation is paid when an employee is in a position in which the hours of duty cannot be controlled administratively, he/she is generally responsible for recognizing, without supervision, circumstances that require him/her to remain on duty. The circumstances under which payment for AUO administratively uncontrollable overtime is appropriate are extremely limited to substantial amounts of irregular, unscheduled overtime work. Premium pay may be paid on an annual basis, except premium pay for regular overtime work, and work at night, on Sunday, and on holidays. Annual premium pay under 5 USC 5545(c)(2) provides that premium pay for AUO administratively uncontrollable overtime is a percentage of not less than 10 percent nor more than 25 percent of the employee’s rate of basic pay. AUO administratively uncontrollable overtime is not appropriate for nonexempt employees. For more information, see Title 5 USC 5304, 5305, 8331 (3) (d), 8791 (c) (1), and Title 5 CFR Code of Federal Regulations 505.151.

Advance foreign payment

This compensation is paid as an advance in pay for an employee proceeding to or arriving at a post of assignment in a foreign area. It is a salary allowance made available to employees in a pay status. The advance payment is made to provide funds needed to finance unusual expenses associated with the overseas assignments that often are not otherwise reimbursed and to aid foreign assignment recruitment and retention. The maximum advance allowed any employee is six pay periods of base pay. The employee is allowed 18 pay periods to repay the advance. The advance payment is nontaxable and not reflected on the employee’s Wage and Tax Statement (W-2). For more information, see Title 5 CFR Code of Federal Regulations 5921-5928.