AF CSR OVERVIEW OF FOREIGN ENTITLEMENTS & DEPLOYED CIVILIANS Defense Finance and Accounting Service

Transcription

1 AF CSR OVERVIEW OF FOREIGN ENTITLEMENTS & DEPLOYED CIVILIANS Defense Finance and Accounting Service INDIANAPOLIS PAYROLL OFFICE Integrity - Service - Innovation

2 OVERSEAS ENTITLEMENTS ARE UNDER THE STATE DEPARTMENT REGULATION (DSSR) DSSR /13/2015 Integrity - Service - Innovation 2

3 THE MOST COMMON FOREIGN ENTITLEMENTS ARE SEPARATE MAINTENANCE ALLOWANCE (SMA) YH FOREIGN TRANSFER ALLOWANCE (FTA) Y1 POST ALLOWANCE (PA) YF TEMPORARY QUARTERS SUBSISTENCE ALLOWANCE (TQSA ) YJ LIVING QUARTERS ALLOWANCE (LQA) YE ADVANCED PAY (SALARY, TQSA, LQA) 4/13/2015 Integrity - Service - Innovation 3

4 SEPARATE MAINTENANCE ALLOWANCE (SMA) YH Governed by DSSR 260 Allowance to assist an employee to meet the additional expenses of maintaining members of family elsewhere than at the employee's foreign post of assignment. [DSSR 260] Nontaxable Compensation Rates differ by type of SMA but not by location of the separate household Three types Involuntary SMA (ISMA) DSSR Convenience of the Government Voluntary SMA (VSMA) DSSR For Special Needs or Hardship of the Employee Transitional SMA (TSMA) DSSR Termination of an Evacuation or in Connection with Commencement/Termination of an Unaccompanied Tour 4/13/2015 Integrity - Service - Innovation 4

5 SEPARATE MAINTENANCE ALLOWANCE (SMA) YH Computation/Payment [DSSR 267.3] Divide SMA annual rate by the number of days in the calendar year to obtain a daily rate (counting 1/2 cent and over as a whole cent) Multiply the daily rate by 14 to obtain a biweekly rate Multiply the daily rate by the number of days involved for any other period. Any split pay period at the end of a calendar year shall be computed at the daily rate applicable on the first day of that pay period. 4/13/2015 Integrity - Service - Innovation 5

6 FOREIGN TRANSFER ALLOWANCE (FTA) Y1 Governed by DSSR 240 For extraordinary, necessary and reasonable expenses, not otherwise compensated for, incurred by an employee incident to establishing him or herself at any post of assignment in a foreign area, including costs incurred in the United States, its territories, possessions, the Commonwealth of Puerto Rico and the Commonwealth of the Northern Mariana Islands prior to departure for such post. [DSSR 240] Nontaxable Compensation One time payment processed in DCPS and only viewable after pay runs. 4/13/2015 Integrity - Service - Innovation 6

7 POST ALLOWANCE (YF) Governed by DSSR 200 Cost-of-living allowance granted to an employee officially stationed at a post in a foreign area where the cost of living, exclusive of quarters costs, is substantially higher than in Washington, D.C. [DSSR 220] Nontaxable Compensation Payment issued based on percentage increase over Washington, DC cost-of-living, applied to "spend able income" Flat rate varying only by basic salary, size of family, and post, regardless of individual expenses 4/13/2015 Integrity - Service - Innovation 7

8 POST ALLOWANCE (YF) Computation/payment [DSSR 229] Divide the Post Allowance annual rate by the number of days in the calendar year to obtain a daily rate (counting 1/2 cent and over as a whole cent) Multiply the daily rate by 14 to obtain a biweekly rate Multiply the daily rate by the number of days involved for any other period. Any split pay period at the end of a calendar year shall be computed at the daily rate applicable on the first day of that pay period. 4/13/2015 Integrity - Service - Innovation 8

9 LOCATION AND POST ALLOWANCE PERCENTAGE 4/13/2015 Integrity - Service - Innovation 9

10 POST CLASSIFICATION / PAYMENT TABLES Verify Post Classification Percentage from DSSR and Salary from MER 4/13/2015 Integrity - Service - Innovation 10

11 TEMPORARY QUARTERS SUBSISTENCE ALLOWANCE (TQSA) YJ Governed by DSSR 100 Assist in covering the average cost of adequate, but not elaborate or unnecessarily, expensive accommodations in a hotel, pension, or other transient-type quarters at the post of assignment, plus reasonable meal and laundry expenses for a period not in excess of 90 days after first arrival at a new post of assignment in a foreign area. [DSSR 120] May be extended for up to an additional 60 days by the head of the agency Nontaxable Compensation 4/13/2015 Integrity - Service - Innovation 11

12 TEMPORARY QUARTERS SUBSISTENCE ALLOWANCE (TQSA) YJ Computation/Payment [DSSR 129] Paid in a lump-sum amount and in 30 day increments May overlap 5 days with payment of Living Quarters Allowance Submit authorization memo or SF-1190 via Remedy or Imaging to PRO for manual workaround. Cannot overlap with Post Allowance. Post Allowance must be stopped with the NOAC 5ED before TQSA Advance will be disbursed Must be claimed by the employee on the Standard Form List the following in Box 18, Remarks: (1) Temporary Quarters occupied by the employee and family (2) total claim being made for quarters and subsistence (3) total of any advance of funds provided under Section Receipts and other required documentation in accordance with Section 125, agency regulations, is attached to the SF-1190 prior to submission for approval 4/13/2015 Integrity - Service - Innovation 12

13 ADVANCED PAY DoD FMR VOL 8, Chapter 3, Paragraph B Advances of pay for DoD civilian employees preceding to or arriving at a post of assignment in a foreign area are authorized, when applicable. An advance of pay is a prepayment made available to an employee in a pay status. With each permanent change of station (PCS) to a foreign area, an employee may be authorized a single lump-sum advance of up to three months of base pay. The purpose of advances is to finance unusual employee expenses associated with overseas assignments and to aid foreign assignment recruitment and retention. Such expenses may include transportation, storage of goods, shipping costs, deposits on living quarters overseas and purchase of household items. For additional information, see 5 U.S.C 5927 and DoDI A new advance cannot be issued until the previous advance has been paid in full. This can be identified in the DCPS Debt Case as deduction code XM 4/13/2015 Integrity - Service - Innovation 13

14 PERSONNEL OFFICE INTERFACE Any add, change or delete for Living Quarters Allowance Post Allowance Post Differential Danger Pay Separate Maintenance Allowance YE YF YG YR YH Entitlements are transferred to DCPS via PDS file from personnel. 4/13/2015 Integrity - Service - Innovation 14

15 ENTITLEMENTS NOT TRANSFERRED VIA PDS FILE TO DCPS TEMPORARY QUARTERS SUBSISTANCE ALLOWANCE (TQSA) FOREIGN TRANSFER ALLOWANCE (FTA) INVOLUNTARY SEPARATE MAINTENANCE ALLOWANCE (ISMA) Personnel must interface initial SMA action via SF-1190 and submit a Remedy ticket for bi-weekly manual workaround ALL ADVANCES: SALARY, LQA & TQSA ALLOWANCE Certified SF-1190 is required for submission via Remedy or Imaging to the payroll office for processing. Salary advances are collected in the debt module with deduction code of XM. Must repay salary advance within 26 pay periods. 4/13/2015 Integrity - Service - Innovation 15

16 LQA ENTITLEMENTS 4/13/2015 Integrity - Service - Innovation 16

17 LIVING QUARTERS ALLOWANCE 4/13/2015 Integrity - Service - Innovation 17

18 OVERSEAS ALLOWANCES - ADVANCE/PAYMENT ADJUSTMENTS 4/13/2015 Integrity - Service - Innovation 18

19 YE CODE FOR LQA INFORMATION 4/13/2015 Integrity - Service - Innovation 19

20 READING THE OVERSEAS ENTITLEMENT SCREENS PMT TYP FIELD A=Advance B= Bi-weekly E= Entitlements R= Recon S= Check posted V= Voucher Y = Adjustment ID FIELD A= Arrival D= Departure Q= Quarters U= Utilities 4/13/2015 Integrity - Service - Innovation 20

21 OVERSEAS ADJUSTMENT RECORDS 4/13/2015 Integrity - Service - Innovation 21

22 INVALID NEGATIVE DUPLICATES 4/13/2015 Integrity - Service - Innovation 22

23 REMEMBER The entitlement and amounts are provided by the personnel office The payroll office is not authorized to add, change or delete any entitlement without a personnel action Overseas allowance program and the debt module are independent programs 4/13/2015 Integrity - Service - Innovation 23

24 SYSTEM PROCESSING OVERVIEW Every pay cycle DCPS checks LQA entitlement DCPS calculates the pay period s entitlement Advance: DCPS E arns against the advance. No Advance: DCPS pays B iweekly payments. If sum of all retro YE monies is positive, DCPS pays. If sum of all retro YE monies is negative, DCPS creates 99/99/99s. Note: 99/99/99 are negative adjustments that are sent to the P6635R01 report for debt establishment. DCPS also creates 99/99/99 debts for any unearned portion of completed vouchers. DFAS uses a manual process that converts the 99/99/99 to actual dates for offset of the corresponding adjustments. The debt is then sent to the debt module for collections. 4/13/2015 Integrity - Service - Innovation 24

25 TABLES LQA Maximum Table Family Size Location Group Owning or Renting Currency Rates To review the LQA screens in DCPS: Online inquiries menu Master Employee Inquiry LQA Entitlements 4/13/2015 Integrity - Service - Innovation 25

26 LQA ENTITLEMENT AND FAMILY SIZE The FAMILY SIZE excludes the employee herself/himself. In this case the employee has 3 family member staying with her/him. 4/13/2015 Integrity - Service - Innovation 26

27 TABLE MAX DSSR MAX 4/13/2015 Integrity - Service - Innovation 27

28 TABLE MAX DSSR MAX If Family Size > 0, with family (WF) If Family Size = 0, without family (WOF) The number next to WF or WOF is the quarters group, not the family size. 4/13/2015 Integrity - Service - Innovation 28

29 TABLE MAX DSSR MAX REGULATION DSSR Rates for Employees with More than One Family Member An employee with more than one member of family (Section 040m) at the post is eligible to receive an allowance up to the amount indicated by the LQA classification for "WF" in column 2, Section 920 for his/her group plus the applicable amount shown below: Members of Family (excluding the employee) Additional Percentage of LQA % % 6 or more 30% The FAMILY SIZE excludes the employee herself/himself. 4/13/2015 Integrity - Service - Innovation 29

30 LQA MAXIMUMS/DAILY/RATES CALCULATIONS - LQA DAILY RATE (F10 SCREEN) This screen can be difficult to work with especially if there are retroactive adjustments as exhibited above. It serves to confirm the table max DCPS used to calculate an employee s LQA for a given time period. 4/13/2015 Integrity - Service - Innovation 30

31 CURRENCY EXCHANGE RATES 4/13/2015 Integrity - Service - Innovation 31

32 CURRENCY EXCHANGE TABLE 4/13/2015 Integrity - Service - Innovation 32

33 CALCULATIONS - LQA DAILY RATE Divide the annual quarter or utility amount by the currency conversion factor. Round this result. Divide by 365 or 366 (depending on leap year). Note: a leap year is divisible by 4 (ie 2000, 2004, and 2008) Multiply by the number of days. Example 57,444 / = $120, (ANNUAL AMOUNT USD) $120, / 365 = $ (DAILY RATE USD) $ X 14 = $4, (BIWEEKLY RATE USD) 4/13/2015 Integrity - Service - Innovation 33

34 CO-OWNER-SHARE % - LQA Note: CO-OWNER-SHARE % of 00 means 100% 4/13/2015 Integrity - Service - Innovation 34

35 CO-OWN / CO-SHARE (RENT) LQA Quarters Type 1 Own 2 Co-Own 3 Rent 4 Co-Rent Adjusted Daily Rate If quarters type is 2 or 4, then multiply the CO-OWNER-SHARE % by the annual entitlement amount to obtain the adjusted annual entitlement amount. Use the adjusted annual entitlement amount to calculate the daily rate. 4/13/2015 Integrity - Service - Innovation 35

36 CO-OWN / CO-SHARE (RENT) LQA - EXAMPLE Adjusted Daily Rate If quarters type is 2 or 4, then multiply the CO-OWNER-SHARE % by the annual entitlement amount to obtain the adjusted annual entitlement amount. Use the adjusted annual entitlement amount to calculate the daily rate. Example 57,444 X 0.50 = 28,722 (ADJUSTED ANNUAL AMOUNT) 28,722 / = $60, (ANNUAL AMOUNT USD) $60, / 365 = $ (DAILY RATE USD) $ X 14 = $2, (BIWEEKLY RATE USD) 4/13/2015 Integrity - Service - Innovation 36

37 LQA - ENTITLEMENTS 4/13/2015 Integrity - Service - Innovation 37

38 TABLE MAX DSSR MAX 4/13/2015 Integrity - Service - Innovation 38

39 TABLE MAX vs. PAYABLE MAXIMUM EMPLOYEE ID EMPLOYEE NAME FROM TO TABLE PAYABLE QUARTERS UTILITIES DATE DATE MAXIMUM MAXIMUM DAILY RATE DAILY RATE The annual payable maximum is the minimum of the table max and the combined (quarters and utilities) annual entitlement. - - Quarters has a higher priority than utilities. Quarters will pay out in full first, then the utilities will pay out up to the maximum. 4/13/2015 Integrity - Service - Innovation 39

40 TABLE MAX vs. PAYABLE MAXIMUM - Formula The annual payable maximum is the minimum of the table max and the combined (quarters and utilities) annual entitlement. Formula =MIN(DSSR_MAX ) Round(annual quarters x entitlement)+ Round(annual utilities entitlement/currency conversion rate) Example Purchased home $ x 10%= $ Utilities 1335/.7072= $ $ $ = $ (Payable Maximum) 4/13/2015 Integrity - Service - Innovation 40

41 PAYABLE MAXIMUM-REMINDERS If the payable maximum is equal to the table max the employee s entitlement is maxed out. The table maximum may change every pay period due to the DSSR table updates. The payable maximum may change every pay period due to the table maximum changing and currency rate updates. If the employee is maxed out the quarters entitlement is satisfied first with any payable remainder being used to satisfy the utilities entitlement. 4/13/2015 Integrity - Service - Innovation 41

42 DIFFERENCE BETWEEN AMOUNT AND PAYMENT When employee has a higher amount on their LQA entitlement screen and you apply the formula and the results do not match the amount paid: The employee was paid the maximum amount for their group. The employee is co-owning or sharing expenses. The employee is on the Time and Attendance invalid report (P6608) (trigger retro). The employee has separated. The employee has been in LWOP status. The employee has overlapping TQSA entitlements. LQA may only overlap with TQSA for 5 (five) days during departure with the commanders approval. 4/13/2015 Integrity - Service - Innovation 42

43 QUESTIONS 4/13/2015 Integrity - Service - Innovation 43

44 DEPLOYED CIVILIANS-TOPICS FOR DISCUSSION Pay Limitations Biweekly Annual Premium Annual Aggregate Foreign allowances Danger Pay Post Differential Leave Home Leave Travel compensatory time Rest and recuperation (R&R) 4/13/2015 Integrity - Service - Innovation 44

45 WHAT IS THE BI-WEEKLY PAY CAP? BI-WEEKLY PAY LIMIT BPL GS employees may receive certain types of premium pay in a pay period only to the extent that the aggregate of basic pay and premium pay for the pay period does NOT exceed the greater of the BIWEEKLY rate payable for GS15/10 (including locality), or Level V of the Executive Level. Who is eligible to have their BPL lifted? Any DOD civilian who s mission is in support of an emergency/contingency operation. What is required to authorize payroll to lift the BPL? Bi-weekly pay cap waiver 4/13/2015 Integrity - Service - Innovation 45 4/13/2015 Integrity - Service - Innovation 45

46 BI-WEEKLY PAY CAP WAIVER The waiver memorandum must include all of the following Agency letterhead Full name of the employee Social Security Number Date of deployment Date of return (if known) Deployment location or description of emergency/contingency employee is supporting Signature of Agency Commander/Director Title of authorizing signer 4/13/2015 Integrity - Service - Innovation 46 4/13/2015 Integrity - Service - Innovation 46

47 SAMPLE BI-WEEKLY PAY CAP WAIVER 4/13/2015 Integrity - Service - Innovation 47

48 BI-WEEKLY PAY LIMITATIONS Employees that are FLSA Non-Exempt are not subject to the Bi-weekly Premium Pay Limit (BPL). The BPL for an employee that has a Locality Adjustment is increased to include the employee s locality amount. Thus, all employees have their BPL set to the greater of the applicable GS15, Step 10 including locality; or GS15, Step10 taken from their Special Pay table (provided the table has a GS15/10 rate) or Executive Level 5. (Special pay tables are used when applicable.) If an employee s applicable 15/10 exceeds Executive Level 5, then the employee s BPL is set to Executive Level 4. (Level IV for 2014 $157, Level V for 2014 $147,200.00). 4/13/2015 Integrity - Service - Innovation 48 4/13/2015 Integrity - Service - Innovation 48

49 BI-WEEKLY PAY LIMITATIONS When an employee is subject to the BPL, the following Earning Type Codes are totaled * RA Regular Pay **CC Compensatory Time Callback (Overtime value) **CE Compensatory Time (Overtime value) ND Night Differential OZ Overtime (includes scheduled/unscheduled, etc) YK Tropical Differential ZE Sunday Premium ZF Holiday Premium ZM Availability Pay YT Annual Standby Premium YU Administratively Uncontrollable Overtime * RA earnings are included in the BPL Calculation, but they are NEVER cutback or deferred. ** Compensatory time is not included in BPL calculations for Title 32 Technicians (Employee Type Code V for National Guard) 4/13/2015 Integrity - Service - Innovation 49

50 BI-WEEKLY PAY LIMITATIONS If the total of these earnings exceed the applicable BPL, the system will cutback the earnings based on the earnings code/pay period day hierarchy (shown on prior screen), until the BPL is reached. Earnings that are cutback due to the BPL will have a code of CB in the Pay Detail History ID field. Earnings that are cutback due to the BPL are NEVER paid unless memo is received which lifts the bi-weekly cap. The LU code would be displayed on the Master Employee Record. The type code and amount of earnings cutback by the BPL are displayed on the employees Exceeding Limitations Listing P6619R02 Report and the P6619R06 report. PRO uses these reports for research purposes only. For example, the LU in the Special Employee Indicator indicates that the employee has been authorized an emergency exception to the bi-weekly pay limit. 4/13/2015 Integrity - Service - Innovation 50 4/13/2015 Integrity - Service - Innovation 50

51 BI-WEEKLY PAY LIMITATIONS Waiver from command must be received stating the name of the employee and the dates deployed allowing the LU to be placed in employee s record by DFAS payroll office. Bi-weekly pay caps are affected by comp time and any codes reflected on the timecards. The monetary value of comp time is used with the calculation of the BPL to ensure it will not cause the biweekly earnings to exceed the cap. The monetary value of comp time goes into, and is included, in the biweekly cap at the rate it was earned, NOT paid. Once the biweekly pay cap has been lifted, the employee falls under the annual premium pay limitations. 4/13/2015 Integrity - Service - Innovation 51

52 4/13/2015 Integrity - Service - Innovation 52

53 4/13/2015 Integrity - Service - Innovation 53

54 MASTER EMPLOYEE 4/13/2015 Integrity - Service - Innovation 54

55 PAY RATES AND APPOINTMENT 4/13/2015 Integrity - Service - Innovation 55

56 BI-WEEKLY LIMITATION, FLSA CODE - AGG/PRM/OT LMTS - SPL-EMP FIELDS 4/13/2015 Integrity - Service - Innovation 56

57 F10 - LOCALITY % 4/13/2015 Integrity - Service - Innovation 57

58 HISTORY (LEAVE, PAY, TIME) 4/13/2015 Integrity - Service - Innovation 58

59 SSN - PPE - OPTION MASTER PAY HISTORY 4/13/2015 Integrity - Service - Innovation 59

60 PAY HISTORY OZ LINE WITH CB CODE (CUTBACK) 4/13/2015 Integrity - Service - Innovation 60

61 BI-WEEKLY PAY CAP LIFTED 4/13/2015 Integrity - Service - Innovation 61

62 WHAT IS THE ANNUAL PREMIUM PAY LIMIT? ANNUAL PREMIUM PAY LIMIT APL: Agency MAY apply annual pay cap to certain types of premium pay for any pay period for employees performing work in connection with an emergency or work critical to the mission of the agency. Employees may receive certain types of premium pay only to the extent that the total of basic pay and premium pay for the calendar year does NOT exceed the greater of the ANNUALIZED rate payable at the end of the calendar year. The Under Secretary of Defense approved the waiver to increase the annual pay limitations for CY The memo is dated 2/10/14 (CPM ). Eligible DOD employees are authorized to have their annual premium pay limit increased to the Vice-Presidential pay cap of $230, and no aggregate pay limit. This memo may be reviewed at: alid=5975 4/13/2015 Integrity - Service - Innovation 62

63 WHAT IS THE ANNUAL PREMIUM PAY LIMIT? Continuation of National Emergency in Iraq Per memo CPM the President has declared national emergency with respect to the stabilization of Iraq. This country remains a Footnote N post through 5/22/15. Link to review entire memorandum can be located at : 4/13/2015 Integrity - Service - Innovation 63

64 ANNUAL PREMIUM PAY LIMIT (APL) An employee that has a Special Employee Indicator of LU or a Premium Pay Limit Indicator not equal to space, has been authorized an exception to the Bi-weekly Premium Pay Limitation (BPL). The employee becomes subject to an Annual Premium Pay Limit (APL) when the exception to the BPL is granted. Once established, the APL will remain in effect for the entire pay year. If the LU or Premium Pay Limit Indicator is removed on a subsequent action, then the application of the BPL will resume. An employee can have both BPL and the APL applied in the same pay period(s). 4/13/2015 Integrity - Service - Innovation 64

65 ANNUAL PREMIUM PAY LIMIT (APL) Employees with a Special Employee Indicator of LU, the APL will be set by multiplying the employee s normal Bi-weekly Premium Pay Limitation amount by the number of pay periods in the current pay year (usually 26, occasionally 27). Personnel will process a C for CENTCOM that will show on the employee's Pay Rates and Appointment screen under the AGG/PRM/OT LMTS. The C will show under the PRM portion of this field. The C will allow the individual to earn (not be paid) premiums over the annual limit up to the maximum salary set for the Vice President. For 2014 the VP salary is $230,700. 4/13/2015 Integrity - Service - Innovation 65

66 ANNUAL PREMIUM PAY LIMIT For employees with Premium Pay Limit Indicator not equal to space the following limits apply IDC APL 1 Executive Level 1 2 Executive Level 2 3 Executive Level 3 4 Executive Level 4 5 Executive Level 5 C CENTCOM-the value resides on the General Table $230,700 (2014) N No APL P Presidential Salary (the value resides on the General Table) V Vice Presidential Salary (the value resides on the General Table) 4/13/2015 Integrity - Service - Innovation 66

67 ANNUAL PREMIUM PAY LIMIT NOTE: The reduction is done on a daily basis starting with day 14, cutting back all eligible codes on day 14, then going to day 13, then day 12, and so on until the APL is reached. Earnings that are cut back due to the APL will have a code of CBE in the Pay Detail History ID field. These earnings are NEVER paid. The type code and amount of earnings cut back by the Annual Premium Pay Limit are displayed on the employees Exceeding Limitations Listing (P6619R02) Report. Exception: CENTCOM locations. 4/13/2015 Integrity - Service - Innovation 67

68 ANNUAL PAY CAP LIFT AND C FOR CENTOM 4/13/2015 Integrity - Service - Innovation 68

69 PAY HISTORY SHOWING CBE 4/13/2015 Integrity - Service - Innovation 69

70 WHAT IS THE ANNUAL AGGREGATE LIMIT? ANNUAL AGGREGATE LIMIT AAL: GS employee may NOT receive the portion of any allowance, differential, bonus, award or other similar payment under Title 5, in any calendar year, when combined with basic pay and premium pay which would cause the employee s aggregate compensation to exceed the rate for level I of the Executive Schedule at the end of the calendar year. APL vs. AAL: The APL (& BPL) limits premium pay types based on the effective period when they should be paid, regardless of when the premium pay is physically paid. The AAL limits all pay types (except regular pay) received in a given pay year regardless of the effective period/year for which they should be paid. The Under Secretary of Defense approved the waiver to remove the Aggregate pay limitations for CY The memo is dated 2/10/14 (CPM ). Eligible DOD employees are authorized to have their Aggregate limits removed. 4/13/2015 Integrity - Service - Innovation 70

71 ANNUAL AGGREGATE LIMIT NOTE: Earnings associated with a prior year are included because the AAL process uses ALL earnings that are PAID within the current pay year. It does not consider the pay year for which they were earned. The final total amount is compared to the employee s applicable AAL. If that amount exceeds the AAL, then the excess amount of earnings must be cutback or deferred. If an employee meets the CENTCOM eligibility requirements in 2014, no aggregate limit will be applied for the pay year. 4/13/2015 Integrity - Service - Innovation 71

72 AGGREGATE COMPENSATION (INCLUDED) Aggregate compensation is the total of Basic pay received as an executive branch employee or as a General Schedule employee in the legislative or judicial branch Premium pay under 5 U.S.C. chapter 53, subchapter IV Premium pay under 5 U.S.C. chapter 55, subchapter V Danger pay allowances under 5 U.S.C Post differentials under 5 U.S.C /13/2015 Integrity - Service - Innovation 72

73 AGGREGATE COMPENSATION (INCLUDED) Incentive awards and performance-based cash awards under 5 U.S.C. chapters 45 and 53 Lump-sum payments in excess of the aggregate limitation of pay as required by 5 CFR Physicians' comparability allowances under 5 U.S.C Recruitment and relocation incentives under 5 U.S.C and retention incentives under 5 U.S.C /13/2015 Integrity - Service - Innovation 73

74 AGGREGATE COMPENSATION (INCLUDED) Post differentials based on environmental conditions for employees stationed in non foreign areas under 5 U.S.C. 5941(a)(2) Supervisory differentials under 5 U.S.C and similar payments authorized under title 5, United States Code, excluding: Continuation of pay under 5 U.S.C Extended assignment incentives under 5 U.S.C /13/2015 Integrity - Service - Innovation 74

75 AGGREGATE COMPENSATION (EXCLUDED) Excluded from Aggregate compensation Back pay awarded to an employee under 5 U.S.C because of an unjustified personnel action Lump-sum payments for accumulated and accrued leave upon separation under 5 U.S.C or 5552 Non foreign area cost-of-living allowances under 5 U.S.C. 5941(a)(1) Overtime pay under the Fair Labor Standards Act of 1938, as amended, and 5 CFR part 551 Severance pay under 5 U.S.C Student loan repayments under 5 U.S.C /13/2015 Integrity - Service - Innovation 75

76 DCPS AGG/PRM/OT LMTS FIELDS Aggregate Limit Indicator This indicator will be allowed on all pay plans and will set the Aggregate Limit in DCPS to an amount higher than Executive Level V. The valid values are: Blank, V, P and N. Blank = Current Logic V = Vice President Limit P = President Title 3 Max N = No Limit (Effective with Release 10-4) 4/13/2015 Integrity - Service - Innovation 76

77 DCPS AGG/PRM/OT LMTS FIELDS Overtime Computation Indicator (NSPS Only) This indicator will be used for Y* pay plans to determine the way DCPS will compute the Overtime Rate. Valid values are: Blank or N. Blank = Current Logic N = No Limitation full 1 ½ times hourly rate regardless of FLSA value 4/13/2015 Integrity - Service - Innovation 77

78 Master Employee Record with all CENTCOM codes in place 4/13/2015 Integrity - Service - Innovation 78

79 PAY HISTORY SHOWING CBA (DEFERRED) 4/13/2015 Integrity - Service - Innovation 79

80 PAYMENT OF EXCESS AMOUNTS An agency must pay the amounts that were deferred, due to exceeding the applicable aggregate limitation, as a lump-sum payment at the beginning of the following pay year, except: If a lump-sum payment causes an employee's estimated aggregate compensation to exceed the applicable aggregate limitation for the current pay year. In this case, an agency must consider only the employee's basic pay expected to be paid to determine the extent of the lump-sum payment that may be paid. An agency must defer all other payments in order to pay as much of the lump-sum amount as possible. Any deferred payments, including any portion of the lump-sum excess amount that was not payable, are payable at the beginning of the next calendar year. 4/13/2015 Integrity - Service - Innovation 80

81 PAYMENT OF EXCESS AMOUNTS If an employee transfers to another agency, the gaining agency is responsible for making any lump-sum payment to the employee. The previous employing agency must provide a fund transfer to the gaining agency equal to the cost of the lump-sum payment. Under the following conditions an agency must pay any amount that was deferred because it was in excess of the applicable aggregate limitation, regardless of the calendar year limitation. If an employee dies, the agency must pay the entire excess amount as part of the settlement of accounts. If an employee separates from the Federal service, the employing agency must pay the entire excess amount following a 30-day break in service. 4/13/2015 Integrity - Service - Innovation 81

82 READING AND WEBSITE REFERENCES 5 U.S.C. DODFMR Volume 8, Chapter 3, Page 2, Paragraph DCPS CSR Manual, Section G Dictionary/Glossary for indicator codes Facts sheets Pay caps Fair Labor Standard Act (FLSA) Regulatory guidance on changes to APL/AAL for CENTCOM pay cap received and implemented; limits for 2014 APL are $230,700. The AAL for 2014 has no limit (same as 10 & 11). Memo signed on 2/10/14 (CPM ) 4/13/2015 Integrity - Service - Innovation 82

83 FOREIGN ENTITLEMENTS What entitlements are authorized while deployed? Are they TDY or deployed under PCS or TCS orders? How to access these rates in DCPS What information should be on the SF-1190 and the importance of the Addendum? When should the SF-1190 be submitted to payroll? Regulatory guidance 4/13/2015 Integrity - Service - Innovation 83

84 TDY VS. PCS OR TCS Temporary Duty (TDY) Most common type of deployment orders Days covered by orders: Why is this important? Eligibility use date for foreign post differential Eligibility to earn home leave Eligibility for R&R Permanent Change in Station (PCS)/Temporary change in station (TCS) Additional entitlements Do they have family domiciled on post? Deployed to footnote N post Eligibility differences Storage of household goods 4/13/2015 Integrity - Service - Innovation 84

85 REMEMBER The entitlement or entitlement amounts are provided by the Personnel Office. The Payroll Office is not authorized to add, change or delete any entitlements without Personnel intervention. Per Workaround , Submit Remedy ticket under title Foreign Allowances-Other to have Post Differential/Danger pay deleted from Permanent record. Eligibility conditions are identified within the workaround. If offline audit is required assure all SF-1190 s and Addendum-A is attached to Remedy ticket for entire period of deployment to include all R&R trips. 4/13/2015 Integrity - Service - Innovation 85

86 POST DIFFERENTIAL AND DANGER PAY FORMULA 4/13/2015 Integrity - Service - Innovation 86

87 ANNUAL SALARY FROM THE PAY RATE AND APPOINTMENT SCREEN 4/13/2015 Integrity - Service - Innovation 87

88 CALCULATION OF POST DIFFERENTIAL OR DANGER PAY Annual amount $157, (salary) / 2087 (# hours) = $75.28 Hourly rate = $75.28 $75.28 X 35% (allowance %) = $26.35 PH Post Diff or Danger Pay Hourly Rate = $26.35 PH Daily rate would be $26.35 PH x 8 HRS = $ Biweekly payment = $26.35 X 80 HRS = $ NOTE: Post Differential and Danger pay are compensated based on work schedule. 10 days vs. 14 days. (80 HRS) 4/13/2015 Integrity - Service - Innovation 88

89 MASTER PAY HISTORY - F2 UNTIL YOU SEE THE YG OR YR CODE 4/13/2015 Integrity - Service - Innovation 89

90 SF-1190 SF-1190 is the source document to authorize foreign entitlements Processed by personnel to interface with DCPS payroll system When to submit SF1190 & Addendum to payroll If payroll requests during audit 4/13/2015 Integrity - Service - Innovation 90

91 SF-1190 FORM 4/13/2015 Integrity - Service - Innovation 91

92 SF-1190 FORM 4/13/2015 Integrity - Service - Innovation 92

93 SF-1190 ADDENDUM Note: The SF1190 addendum is now a digital form approved by the Department of State. 4/13/2015 Integrity - Service - Innovation 93

94 REFERENCES OPM PAY TABLES /13/2015 Integrity - Service - Innovation 94

95 OVERSEAS ENTITLEMENTS ARE UNDER THE STATE DEPARTMENT REGULATION (DSSR) 4/13/2015 Integrity - Service - Innovation 95

96 LEAVE Home leave Travel compensatory time Rest and recuperation (R&R) 4/13/2015 Integrity - Service - Innovation 96

97 HOME LEAVE 15 days of Home Leave are available to employees deployed to Iraq or Afghanistan via TCS or TDY upon completion of 12 consecutive months (360 days). The 12 month period may consist of a series of assignments, as long as the period is continuous. Meeting the 12-month (360 day) requirement from one tour does NOT automatically qualify an employee to accrue home leave for a 2 nd tour. 6 months in USAREUR followed immediately by 6 months in Iraq satisfies the 12-month requirement 18-month 1 st tour, 3-month break, and 6-month 2 nd tour. Only entitled to home leave for 1 st tour, NOT 2 nd tour. Employee must apply on SF-1190 in the Remarks section to receive home leave For use only in CONUS Must return from CONUS after using home leave 4/13/2015 Integrity - Service - Innovation 97

98 THE SF-1190 AND ADDENDUM 4/13/2015 Integrity - Service - Innovation 98

99 TRAVEL COMPENSATORY TIME Travel compensatory time is authorized while on official orders Note: R&R is leave and NOT eligible to earn travel compensatory time. 4/13/2015 Integrity - Service - Innovation 99

100 TRAVEL COMPENSATORY TIME Creditable Travel To be creditable under this provision, travel must be officially authorized. In other words, travel must be for work purposes and must be approved by an authorized agency official or otherwise authorized under established agency policies. For the purpose of compensatory time off for travel, time in a travel status includes: Time spent traveling between the official duty station and a temporary duty station 4/13/2015 Integrity - Service - Innovation 100

101 TRAVEL COMPENSATORY TIME The employing agency has sole and exclusive discretion to determine what is creditable as usual waiting time. An extended waiting period, an unusually long wait during which the employee is free to rest, sleep, or otherwise use the time for his or her own purposes, is not considered time in a travel status. **PLEASE NOTE: Travel within Theater from one Forward Operating Base (FOB) to another is NOT official travel and should not be coded as Travel compensatory time without supporting travel orders. 4/13/2015 Integrity - Service - Innovation 101

102 REST AND RECUPERATION (R&R) R&R leave is a privilege, not an entitlement. Participation is determined by the unit Commander, subject to operational and mission constraints. Eligibility to participate Deployed to an area that is restricted or designated for hostile fire or imminent danger pay Area where leave programs are restricted for reasons of military necessity The following contingency locations are authorized to participate in the USCENTCOM R&R leave program prior to 6/1/14. Afghanistan, Bahrain, Djibouti, Iraq, Jordan, Kuwait, Kyrgyzstan, Oman, Pakistan, Qatar, Saudi Arabia, Somalia, Syria, Tajikistan, Uzbekistan, United Arab Emirates and Yemen. NOTE: effective 6/1/14 only members who are deployed to a Footnote N post of Iraq or Afghanistan are eligible for R&R. 4/13/2015 Integrity - Service - Innovation 102

103 R&R ELIGIBILITY Eligibility to take leave begins after completion of the first 60 days in theater and ends prior to the final 60 days. Footnote N posts only Iraq and Afghanistan Travel orders less than 180 days, not eligible for R&R program Travel orders of 180 days but less than 365, allows for 1 R&R leave Travel orders of 365 days plus allows for up to 3 R&R leave Maximum days per R&R allowed for excused absence = 10 Maximum days authorized per year = 20 Maximum days outside of AOR allowed = 21 **PLEASE NOTE: Employees who travel on R&R must be in a leave status for the entire trip. If R&R is used in conjunction with TDY, orders must substantiate and SF-1190 requires annotation stating For the convenience of the government. 4/13/2015 Integrity - Service - Innovation 103

104 R&R ELIGIBILITY All other posts are eligible for 1 R&R trip of 10 days excused absence if their travel orders reflect 365 or more days in-theater. If R&R extends beyond 14 consecutive days the post differential eligibility is lost and employee will be required to complete additional 42 consecutive days with no retroactive payment to first day of detail. Employee must be in a leave status the entire time regardless if awaiting transportation to their assigned duty station. Timecards should be coded LV and use of personal leave is required in excess of 10 days. Non-duty days are excluded. final%20-%20jan%20%2011.pdf 4/13/2015 Integrity - Service - Innovation 104

105 QUESTIONS 4/13/2015 Integrity - Service - Innovation 105