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Attachment A

Sample Pay Computation For:

24-Hour Shift Firefighters

For firefighters who usually work a 24-hour shift and have a regularly established

workweek of at least 53 hours (on average, if workweek varies):

♦ Derive the basic firefighter hourly rate by dividing the GS annual rate (including

locality pay) by 2756 hours.

♦ Multiply the basic firefighter rate times the number of non-overtime hours in the

applicable period (e.g., maximum 106 hours in a biweekly period).

♦ Multiply the overtime firefighter rate (1 1⁄2 rate) times the number of overtime hours

(subject to GS-10/1 cap for FLSA exempt). Note: See exception to cap for wildland

firefighters on page 3 of this BAL.

♦ Multiply the basic firefighter rate by the number of hours in the regularly established

workweek to determine the amount of pay that is creditable for retirement, TSP basic

pay, life insurance, severance pay, non-foreign area cost-of-living allowances and

post differentials, and certain other purposes.

EXAMPLE OF PAY COMPUTATION

FOR RETIREMENT PURPOSES

UNDER PAY REFORM

Using 2001 rates for the Washington-Baltimore locality pay area. GS-6, step 5,

firefighter working 24-hour shift (72 hours weekly).

CAUTION: Remember that the extra half-rate premium for the overtime hours in

excess of 53 hours per week is not considered base pay for retirement

purposes. Use only the firefighter hourly rate of basic pay to compute the

annual rate of pay for retirement purposes.

STEP ACTION COMPUTATION RESULT

Step 1 Determine FF hourly rate $30,559 ÷ 2756 = $11.09

Step 2 Multiply the basic FF hourly rate

by the number of hours in the

regularly established workweek

$11.09 x 72 = $798.48

Step 3 Derive annual rate by

multiplying the weekly rate by 52

$798.48 x 52 = $41,520.96

Step 4 Post annual rate on SF 2806 or

SF 3100

$41,520.96
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Attachment A

Note: Certain 24-Hour shift firefighters have variable workweeks, (e.g., 3-week

cycle of 48 hours, 56 hours, 64 hours). For these firefighters, the annual base

rate posted on the SF 2806 or SF 3100 should be computed using the average

workweek (over the applicable cycle).
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Attachment A

Sample Computation of Basic Pay For:

40+ HOUR FIREFIGHTERS

For firefighters with a regularly established workweek of at least 53 hours that includes

a base 40-hour workweek consisting of five 8-hour days (assuming a biweekly

computation):

♦ Multiply the basic GS hourly rate (including locality pay) times 80 hours (2 weeks x

40 hours). Note: Derive the hourly rate by dividing the GS annual rate (including

locality pay) by 2087 hours.

♦ Multiply the basic firefighter hourly rate (derived by dividing the GS annual rate,

including locality pay by the 2,756 factor) times 26 hours (106 - 80 = 13 hours per

week, 13 x 2 = 26).

♦ Multiply the overtime firefighter rate (1 1⁄2 rate) times the number of overtime hours in

excess of the 106-hour overtime standard (subject to GS-10/1 cap for FLSA

exempt). Note: See exception to cap for wildland firefighters on page 3 of this BAL.

♦ To determine the amount of pay that is creditable for retirement, life insurance,

severance pay, non-foreign area allowances and differentials, and certain other

purposes, compute the sum of:

• basic pay for the 40-hour workweek (GS hourly rate x 80 hours), and

• the basic firefighter rate times the number of hours in excess of the 40-hour

workweek but within the regularly established workweek (e.g., 56 - 40 = 16

hours per week, 16 x 2 = 32 biweekly).

♦ Enter the result as base pay under column 3 of SF 2806 and SF 3100

EXAMPLE OF ANNUAL RATE PAY COMPUTATION

For Retirement Purposes

UNDER PAY REFORM

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Using 2001 rates for the Washington-Baltimore locality pay area GS-6, step 5, firefighter with at

least a 53-hour workweek, that includes a base 40-hour workweek. For this example the

employee has a 56 hour workweek.

CAUTION: Remember that the extra half-rate premium for the overtime hours in excess of

53 hours per week is not considered base pay for retirement purposes. You should use

only the firefighter hourly rate of basic pay to compute the figure in step 4 below.
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Attachment A

STEP ACTION COMPUTATION RESULT

Step 1 Determine GS hourly rate $30,559 ÷ 2087 = $14.64

Step 2 Determine FF hourly rate $30,559 ÷ 2756 = $11.09

Step 3 Multiply the GS hourly rate times

40 (the number of hours in the

regularly established work week

$14.64 x 40 = $585.60

Step 4 Multiply FF hourly rate by 16

hours (56 - 40 = 16)

$11.09 x 16 = $177.44

Step 5 Combine amounts from Steps 3

and 4 to determine weekly pay

creditable for retirement

purposes

$585.60 + $177.44 = $763.04

Step 6 Derive Annual rate by

multiplying the weekly rate by 52

$763.04 x 52 = $39,678.08

Step 7 Post annual rate on SF 2806 or

SF 3100

$39,678.08

NOTE: In a small number of cases, the new computation formula would result in a reduction

in pay. The law provides special pay protection provisions that either increase affected

firefighter's pay, or at least prevent any reduction upon conversion to the new system.

Those situations are not addressed in this BAL.