5 CFR — Administrative Personnel
Appendix A to Subpart H of Part 550—Information on Computing Certain Common Deductions From Back Pay Awards
United States · 5 CFR — Administrative Personnel · Status: effective
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- Citation
- 5 CFR — Administrative Personnel, Appendix A to Subpart H of Part 550—Information on Computing Certain Common Deductions From Back Pay Awards, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/6830
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Full text
To determine the net back payment owed an employee, an agency must make certain required deductions. (See § 550.805(e)(3).) To compute these deductions, an agency must determine the appropriate base or follow other rules, consistent with applicable law. Some deductions, such as tax deductions, are not subject to OPM regulation. To assist agencies, this appendix summarizes the rules for certain common deductions. For further information on Federal tax deductions from back pay awards, please contact the Internal Revenue Service directly or review relevant IRS publications.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.