Back Pay Processing Introduction
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1 Back Pay Processing Introduction Defense Finance and Accounting Service Integrity - Service - Innovation
2 What is Back Pay? According to the Internal Revenue Service, back pay is pay received in a tax year(s) for actual or deemed employment in an earlier tax year(s). An employee obtains back pay by filing a claim, written request, a grievance, or by filing an action before a reviewing authority in connection with an employment-related dispute. Back pay may also be awarded by an agency on its own initiative. Back pay is typically awarded under the Back Pay Act found at 5 USC Back pay may also be awarded under other legal authority such as Title VII of the Civil Rights Act, the Fair Labor Standards Act (FLSA), and the Age Discrimination Employment Act (ADEA). 9/29/2017 Integrity - Service - Innovation 2
3 DFAS will process back pay awarded under any of the following documents Court Order A Federal Court may issue an order for back pay Agency Order A hearing official or reviewing authority like the MSPB, EEOC and OPM may issue an order for back pay Settlement Agreement Parties in a case may agree to an award of back pay using a written settlement agreement Grievance Response/Decision or Arbitrator Award Issued to a union employee after the filing of a grievance 9/29/2017 Integrity - Service - Innovation 3
4 DFAS will process back pay awarded under any of the following documents Appropriate Authority s Determination or Agency Determination An appropriate agency authority may determine under the Back Pay Act at 5 U.S.C that an employee was affected by an unjustified or unwarranted personnel action resulting in the withdrawal, reduction or denial of pay, allowances and/or differentials. The authority must issue a written determination. This is usually submitted as a signed statement on agency letterhead. 9/29/2017 Integrity - Service - Innovation 4
5 DFAS Uses the Term Settlements For the sake of efficiency, DFAS often uses settlement as a shorthand term that refers to any document DFAS receives requiring the payment of back pay. 9/29/2017 Integrity - Service - Innovation 5
6 Special Instructions for Lump Sum Payments Agencies must carefully review lump sum payments awarded to an employee in a settlement or order to ensure the payment is correctly processed by DFAS. As explained on the next slide, lump sum payments representing wages (back pay or front pay) must be sent to the DFAS Civilian Payroll Office. Non-wage lump sum payments must be sent to the appropriate vendor pay office for processing. Lump sum payments sent to the incorrect DFAS payment processing office may result in the under-withholding of payroll taxes and a debt owed by the employee. 9/29/2017 Integrity - Service - Innovation 6
7 Lump Sum Payment Types There are two types of lump sum payments: Wage Related Lump Sum Payment: A lump sum payment may represent wages (back pay or front pay). If the lump sum payment represents pay, the agency must submit the payment request to DFAS Civilian Payroll Office for processing. The lump sum payment must be submitted with an SF-50 granting the employee an award. All Federal and State income taxes will be withheld from the payment, along with FICA (Medicare and Social Security ) taxes. The payment is reported on a W-2 form. 9/29/2017 Integrity - Service - Innovation 7
8 Lump Sum Payment Types Non-Wage Related Lump Sum Payment: Examples of non-wage lump sum payments include compensatory damage awards and attorney fees. Non-Wage lump sum payments are not supported by SF-50 personnel actions and are not considered wages. If a non-wage lump sum payment is awarded, payment must be processed by the DFAS Vendor Pay Office or a non-dod agency vendor pay office. Generally, the payment is reported on a 1099-MISC form and no taxes are withheld. NOTE: Agencies should consult their legal office if they cannot determine how the lump sum payment should be submitted for payment processing. Agency legal counsel may contact the DFAS Office of General Counsel with any additional questions. 9/29/2017 Integrity - Service - Innovation 8
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