DoDFMR Vol 8: Civilian Pay
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Questions and Answers

Which allowance is applicable regardless of location?

  • Living Quarters
  • Temporary Quarters Subsistence
  • Official Residence
  • Physicians Comparability (correct)

    • Which allowance is NOT applicable in certain states or cities?

  • Non-foreign Cost-of-Living (correct)
  • Separation Incentive Pay
  • Remote Site
  • Danger Pay

    • Which of the following payments is designed for recruitment efforts?

  • Retention Incentives (correct)
  • Representational Benefits
  • Separation Incentive Pay
  • Remote Site

    • Which two allowances are consistently applicable across multiple scenarios?

    <p>Separation Incentive Pay and Danger Pay</p> Signup and view all the answers

    Which allowance has the potential variability based on local taxation?

    <p>Non-foreign Cost-of-Living</p> Signup and view all the answers

    Which category of allowances is indicated as applicable in all circumstances?

    <p>Recruitment, Relocation, and Retention Incentives</p> Signup and view all the answers

    What is the primary purpose of the 'Mandatory Deductions' chapter?

    <p>To detail mandatory deductions from pay.</p> Signup and view all the answers

    Which section addresses the 'Order of Precedence' for deductions?

    <p>Order of Precedence (0403)</p> Signup and view all the answers

    What are the CSRS and FERS systems associated with?

    <p>Retirement deductions and benefits.</p> Signup and view all the answers

    Which section covers Federal Income Tax Withholding?

    <p>Section 6.0</p> Signup and view all the answers

    What does the section 'STATE INCOME TAX WITHHOLDING (SITW)' cover?

    <p>Withholding authorities and responsibilities at the state level.</p> Signup and view all the answers

    Which table in the chapter outlines mandatory deductions for civilian pay?

    <p>Table 4-1</p> Signup and view all the answers

    What is the focus of the section '6.6 Retained Copies of Form 941 and Related Reports'?

    <p>Recordkeeping for tax forms.</p> Signup and view all the answers

    Which section includes information about exemptions from federal withholding?

    <p>6.5 Exemption From Withholding</p> Signup and view all the answers

    What topics are covered under 'Retirement Deductions'?

    <p>Various retirement systems and their administration.</p> Signup and view all the answers

    Which table lists FICA percent rates from 1994 to 2022?

    <p>Table 4-2</p> Signup and view all the answers

    What is required for employees to elect to retain retirement coverage when moving from a losing employment system?

    <p>They must be vested in the losing employment system’s retirement plan.</p> Signup and view all the answers

    Which of the following statements is true about the retirement election provisions after moving to APF positions?

    <p>A break in service of up to 1 year is allowed for retirement coverage retention.</p> Signup and view all the answers

    What was the election deadline for combining FERS and NAF service credit for moves occurring before August 10, 1996?

    <p>August 11, 1997</p> Signup and view all the answers

    What does section 1131 permit for employees moving between NAF and APF positions after December 28, 2001?

    <p>Continuing coverage in their previous retirement plan regardless of vesting.</p> Signup and view all the answers

    Which of the following statements about retirement coverage after qualifying moves from NAF positions is correct?

    <p>Specific requirements must be met to retain NAF retirement coverage after moving.</p> Signup and view all the answers

    What is a requirement under section 1132 for employees utilizing prior NAF service?

    <p>They must have recent service in a CSRS or FERS covered position.</p> Signup and view all the answers

    When was the law expanded to grant retirement coverage opportunities for moves to APF positions outside of DoD?

    <p>August 10, 1996</p> Signup and view all the answers

    Which section specifies that prior NAF service does not increase CSRS or FERS annuity benefits?

    <p>Section 1132</p> Signup and view all the answers

    What governs the withholding for an employee who is in continual travel status?

    <p>The employee's duty station</p> Signup and view all the answers

    In cases where an employee performs duties outside their official duty station, how is the withholding location determined?

    <p>By where the employee regularly performs his or her duties</p> Signup and view all the answers

    What should a PRO do in disputed tax withholding cases?

    <p>Withhold tax and advise the employee to negotiate directly</p> Signup and view all the answers

    What is the requirement for nonresident employees regarding state income tax withholding when allocating their compensation?

    <p>They are subject to withholding on their entire compensation if allocating less than three-fourths</p> Signup and view all the answers

    What must nonresident employees provide to discontinue state income tax withholding when allowed?

    <p>A signed statement certifying non-subject compensation</p> Signup and view all the answers

    Which deduction strategy should be used when an employee is subject to withholding in multiple states?

    <p>Use separate deduction codes for each state</p> Signup and view all the answers

    Which of the following is true regarding employees assigned to duty stations in states with reciprocal agreements?

    <p>Their withholding is adjusted automatically based on the location of their duty station</p> Signup and view all the answers

    What happens if an employee does not comply with the state's requirement for tax withholding?

    <p>The employee will be responsible for unpaid taxes and penalties</p> Signup and view all the answers

    What are mandatory payroll deductions primarily determined by?

    <p>Federal law and the United States Code</p> Signup and view all the answers

    Which of the following is NOT considered a mandatory payroll deduction?

    <p>Voluntary employee retirement savings</p> Signup and view all the answers

    Mandatory payroll deductions include which of the following items?

    <p>Medicare and child support</p> Signup and view all the answers

    What is required for voluntary deductions to be taken from an employee's pay?

    <p>A written authorization from the employee</p> Signup and view all the answers

    Which of the following best defines mandatory payroll deductions?

    <p>Deductions required by law, regulation, or court order</p> Signup and view all the answers

    Which chapter provides policies regarding mandatory payroll deductions for DoD employees?

    <p>Chapter 4</p> Signup and view all the answers

    What type of deductions are not classified as mandatory deductions?

    <p>Long-term disability insurance premiums processed by the employer</p> Signup and view all the answers

    Which of the following would be considered a mandatory deduction under the provided policies?

    <p>Old Age, Survivors and Disability Insurance (OASDI)</p> Signup and view all the answers

    Study Notes

    DoD Financial Management Regulation Overview

    • Covers mandatory payroll deductions for Department of Defense (DoD) employees.
    • Established regulations and policies set forth requirements relevant to employee pay deductions.

    Mandatory Deductions

    • Include federal/state income tax, OASDI (Old Age, Survivors, and Disability Insurance), Medicare, and court-ordered deductions.
    • Employees must authorize voluntary deductions with written consent.

    Retirement Deductions

    • Employees may retain retirement coverage during transfers between DoD and Nonappropriated Fund (NAF) positions, provided specific conditions are met.
    • Breaks in service should not exceed one year for retirement plan retention.
    • Eligible employees can combine service credits if transfers occurred between 1966 and 1996.

    Federal Insurance Contributions Act (FICA) Tax

    • FICA tax rates for Social Security and Medicare are specified, with rates tracked from 1994 to 2022.
    • Calculation of withholding takes into account employee compensation subject to FICA.

    Federal Income Tax Withholding (FITW)

    • Employees must complete IRS Form W-4 to set withholding status at employment start or upon changes.
    • Withholding exemptions are available depending on eligibility.

    State Income Tax Withholding (SITW)

    • Withholding based on the employee's duty station, with specific provisions for nonresident employees.
    • Certain states allow nonresidents to certify compensation exempt from state income tax.

    City and Local Income Tax Withholding

    • Local income tax requirements vary by jurisdiction, impacting withholding practices significantly.
    • Employees' written requests and duty locations guide withholding decisions.

    Order of Precedence

    • Protocol exists for the processing of mandatory and voluntary deductions to ensure compliance and accuracy.

    Additional Considerations

    • Comprehensive details and variations based on specific states and local taxing authorities are critical for compliance.
    • Updates and revisions ensure guidance is current through established sections and reference documents.

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    Related Documents

    DoD 7000.14-R: Civilian Pay PDF

    Description

    This quiz focuses on the revisions made to the Financial Management Regulation, particularly in Volume 8, Chapter 4. You'll explore the updates from CY 1963-1993, changes made to historical tables, and the latest revisions through CY 2022. Enhance your understanding of the essential financial management concepts in this context.

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