B-55504, MARCH 20, 1946, 25 COMP. GEN. 660

B-55504: Mar 20, 1946

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FEDERAL EMPLOYEES PAY ACT OF 1945 - EXCESS TIME WORKED ON HOLIDAYS A PER ANNUM EMPLOYEE WHO WORKED IN EXCESS OF 8 HOURS ON A HOLIDAY FALLING WITHIN HIS BASIC WORKWEEK OF FIVE 8-HOUR DAYS IS ENTITLED TO EXTRA HOLIDAY COMPENSATION. AS FOLLOWS: SEVERAL QUESTIONS HAVE ARISEN IN THIS DEPARTMENT CONCERNING THE INTERPRETATION OF SECTION 302 OF THE FEDERAL EMPLOYEES PAY ACT OF 1945 WITH REGARD TO THE PAYMENT OF EXTRA HOLIDAY COMPENSATION. YOUR DECISION WILL BE APPRECIATED ON THE FOLLOWING SITUATIONS. WAS ABSENT FROM DUTY ON FRIDAY IN A LEAVE-WITHOUT-PAY STATUS. WOULD THE BASE ANNUAL SALARY HAVE ON THE REPLIES TO THE PRECEDING QUESTIONS. OFFICERS AND EMPLOYEES TO WHOM THIS TITLE APPLIES WHO ARE ASSIGNED TO DUTY ON A HOLIDAY DESIGNATED BY FEDERAL STATUTE OR EXECUTIVE ORDER SHALL BE COMPENSATED FOR SUCH DUTY.

B-55504, MARCH 20, 1946, 25 COMP. GEN. 660

FEDERAL EMPLOYEES PAY ACT OF 1945 - EXCESS TIME WORKED ON HOLIDAYS A PER ANNUM EMPLOYEE WHO WORKED IN EXCESS OF 8 HOURS ON A HOLIDAY FALLING WITHIN HIS BASIC WORKWEEK OF FIVE 8-HOUR DAYS IS ENTITLED TO EXTRA HOLIDAY COMPENSATION, AUTHORIZED BY SECTION 302, OF THE FEDERAL EMPLOYEES PAY ACT OF 1945 IN LIEU OF HIS "REGULAR PAY FOR THAT DAY," FOR THE TOTAL NUMBER OF HOURS WORKED WITHOUT REGARD TO THE LIMITATIONS OR CEILINGS PRESCRIBED BY THE OVERTIME COMPENSATION PROVISIONS OF SECTION 201 OF THE ACT.

COMPTROLLER GENERAL WARREN TO THE SECRETARY OF THE INTERIOR, MARCH 20, 1946:

THERE HAS BEEN CONSIDERED THE LETTER OF JANUARY 23, 1946, FROM YOUR DEPARTMENT, AS FOLLOWS:

SEVERAL QUESTIONS HAVE ARISEN IN THIS DEPARTMENT CONCERNING THE INTERPRETATION OF SECTION 302 OF THE FEDERAL EMPLOYEES PAY ACT OF 1945 WITH REGARD TO THE PAYMENT OF EXTRA HOLIDAY COMPENSATION.

YOUR DECISION WILL BE APPRECIATED ON THE FOLLOWING SITUATIONS, INVOLVING A FULL-TIME EMPLOYEE WHO WORKS A 40-HOUR WEEK OF FIVE 8-HOUR DAYS, MONDAY THROUGH FRIDAY:

1. IF AN EMPLOYEE WORKED 13 HOURS ON NOVEMBER 12, 1945, THE MONDAY FOLLOWING ARMISTICE DAY, AND 8 HOURS ON EACH OF THE FOLLOWING DAYS, TUESDAY THROUGH FRIDAY, WOULD HE BE ENTITLED TO EXTRA HOLIDAY COMPENSATION, IN LIEU OF HIS REGULAR PAY, COMPUTED AT ONE AND ONE-HALF TIMES HIS BASE RATE OF PAY FOR 13 HOURS, OR WOULD HE BE ENTITLED TO 8 HOURS OF EXTRA HOLIDAY COMPENSATION AT ONE AND ONE-HALF TIMES HIS BASE RATE OF PAY AND TO 5 HOURS OF REGULAR OVERTIME COMPENSATION?

2. IF AN EMPLOYEE WORKED 13 HOURS ON MONDAY, NOVEMBER 12, 1945, AND 10 HOURS ON EACH OF THE FOLLOWING DAYS, TUESDAY THROUGH FRIDAY, WOULD HE BE ENTITLED TO EXTRA HOLIDAY COMPENSATION, IN LIEU OF HIS REGULAR PAY COMPUTED AT ONE AND ONE-HALF TIMES HIS BASE RATE OF PAY FOR 13 HOURS AND 8 HOURS OF REGULAR OVERTIME COMPENSATION, OR WOULD HE BE ENTITLED TO EXTRA HOLIDAY COMPENSATION FOR 8 HOURS AND REGULAR OVERTIME COMPENSATION FOR 13 HOURS?

3. IF AN EMPLOYEE WORKED 13 HOURS ON MONDAY, NOVEMBER 12, 1945, 10 HOURS A DAY ON THE FOLLOWING TUESDAY, WEDNESDAY AND THURSDAY, AND WAS ABSENT FROM DUTY ON FRIDAY IN A LEAVE-WITHOUT-PAY STATUS, WOULD HE BE ENTITLED TO EXTRA HOLIDAY COMPENSATION, IN LIEU OF HIS REGULAR PAY, COMPUTED AT ONE AND ONE-HALF TIMES HIS BASE RATE OF PAY FOR 13 HOURS AND 3 HOURS OF REGULAR OVERTIME COMPENSATION AS HE ACTUALLY WORKED 43 HOURS FOR THE WEEK, OR WOULD HE BE ENTITLED TO EXTRA HOLIDAY COMPENSATION FOR 8 HOURS AND REGULAR COMPENSATION FOR 3 HOURS, OR WOULD HE BE ENTITLED TO EXTRA HOLIDAY COMPENSATION, IN LIEU OF HIS REGULAR PAY, COMPUTED AT ONE AND ONE-HALF TIMES HIS BASE RATE OF PAY FOR 13 HOURS AND NO REGULAR OVERTIME COMPENSATION?

4. WHAT EFFECT, IF ANY, WOULD THE BASE ANNUAL SALARY HAVE ON THE REPLIES TO THE PRECEDING QUESTIONS, I.E., WITH RESPECT TO THE RATE OF OVERTIME PAY STIPULATED IN SECTION 201 OF THE ACT?

SECTION 302 OF THE FEDERAL EMPLOYEES PAY ACT OF 1945, 59 STAT. 298, PROVIDES:

SEC. 302. OFFICERS AND EMPLOYEES TO WHOM THIS TITLE APPLIES WHO ARE ASSIGNED TO DUTY ON A HOLIDAY DESIGNATED BY FEDERAL STATUTE OR EXECUTIVE ORDER SHALL BE COMPENSATED FOR SUCH DUTY, EXCLUDING PERIODS WHEN THEY ARE IN LEAVE STATUS, IN LIEU OF THEIR REGULAR PAY FOR THAT DAY, AT THE RATE OF ONE AND ONE-HALF TIMES THE REGULAR BASIC RATE OF COMPENSATION: PROVIDED, THAT EXTRA HOLIDAY COMPENSATION PAID UNDER THIS SECTION SHALL NOT SERVE TO REDUCE THE AMOUNT OF OVERTIME COMPENSATION TO WHICH THE EMPLOYEE MAY BE ENTITLED UNDER THIS OR ANY OTHER ACT DURING THE ADMINISTRATIVE WORKWEEK IN WHICH THE HOLIDAY OCCURS, BUT SUCH EXTRA HOLIDAY COMPENSATION SHALL NOT BE CONSIDERED TO BE A PART OF THE BASIC COMPENSATION FOR THE PURPOSE OF COMPUTING SUCH OVERTIME COMPENSATION. THIS SECTION SHALL TAKE EFFECT UPON THE CESSATION OF HOSTILITIES IN THE PRESENT WAR AS PROCLAIMED BY THE PRESIDENT, OR AT SUCH EARLIER TIME AS THE CONGRESS BY CONCURRENT RESOLUTION MAY PRESCRIBE. PRIOR TO SO BECOMING EFFECTIVE, IT SHALL BE EFFECTIVE WITH RESPECT TO ANY DESIGNATED HOLIDAY ONLY IF THE PRESIDENT HAS DECLARED THAT SUCH DAY SHALL NOT BE GENERALLY A WORKDAY IN THE FEDERAL SERVICE.

THE PROVISION IN THE ABOVE-QUOTED ACT THAT THE SPECIFIED PREMIUM PAY FOR WORK PERFORMED ON A HOLIDAY SHALL BE "IN LIEU OF THEIR REGULAR PAY FOR THAT DAY" PRESENTS THE QUESTION AS TO THE MEANING OF "REGULAR PAY" AS THAT TERM IS USED IN THE SAID ACT. IN THAT CONNECTION, IT WAS HELD IN DECISION OF OCTOBER 10, 1945, 25 COMP. GEN. 338, THAT WHERE A HOLIDAY FELL ON AN OVERTIME DAY AND WORK WAS REQUIRED TO BE PERFORMED ON SAID HOLIDAY "PREMIUM PAY FOR WORK ON A HOLIDAY IS AUTHORIZED TO BE PAID ONLY "IN LIEU OF THEIR REGULAR PAY FOR THAT DAY" AND OVERTIME COMPENSATION WOULD REPRESENT "REGULAR PAY" FOR THE OVERTIME DAY ON WHICH A HOLIDAY OCCURRED" (QUOTING FROM PAGE 341). ALSO, IN DECISION OF DECEMBER 29, 1945, 25 COMP. GEN. 473, WITH RESPECT TO WORK REQUIRED ON A HOLIDAY WHICH COVERED A PERIOD OVER WHICH A NIGHT DIFFERENTIAL NORMALLY WOULD BE PAID, IT WAS STATED---

* * * THAT THE NIGHT PAY DIFFERENTIAL IS "IN EXCESS" OF THE EMPLOYEE'S "BASIC RATE OF COMPENSATION," THAT HOLIDAY PAY ALSO IS COMPUTED ON THE "BASIC RATE OF COMPENSATION," AND THAT HOLIDAY PAY IS NOT IN LIEU OF BASIC PAY BUT EXPRESSLY IS,"IN LIEU OF THEIR REGULAR PAY FOR THAT DAY.' THE REGULAR PAY FOR NIGHT DUTY IS COMPOSED OF THE BASIC PAY PLUS 10 PERCENT AND, AS HOLIDAY PAY IS IN LIEU OF REGULAR PAY, IT NECESSARILY FOLLOWS THAT EMPLOYEES WORKING ON A REGULARLY SCHEDULED TOUR OF DUTY BETWEEN THE HOURS OF MIDNIGHT TO 6 A.M. AND 6 P.M. TO MIDNIGHT ON A HOLIDAY WILL BE ENTITLED TO HOLIDAY PAY ONLY AT THE RATE OF ONE AND ONE-HALF TIMES THEIR REGULAR BASIC PAY, EXCLUDING ANY NIGHT DIFFERENTIAL FOR THE PORTION OF THE NIGHT DUTY FALLING ON THE HOLIDAY. * * * IT APPEARS REASONABLE TO CONCLUDE, THEREFORE, THAT WHEN A HOLIDAY NEITHER INVOLVES THE FACTOR OF OVERTIME NOR THE FACTOR OF NIGHT DIFFERENTIAL THE "REGULAR PAY FOR THAT DAY" IS THE BASIC COMPENSATION WHICH THE PER ANNUM EMPLOYEE OTHERWISE WOULD HAVE RECEIVED FOR THAT DAY WITHOUT THE PERFORMANCE OF ANY SERVICES ON SAID DAY. OF COURSE, IF WORK BE PERFORMED ON A HOLIDAY IN EXCESS OF THE REGULAR TOUR OF DUTY, IN ACCORDANCE WITH THE HOLDING IN 25 COMP. GEN. 338, SUPRA, THE "REGULAR PAY FOR THAT DAY" WOULD BE THE BASIC COMPENSATION PLUS SUCH OVERTIME COMPENSATION AS OTHERWISE MIGHT RESULT FROM THE EXCESS HOURS WORKED ON SAID DAY.

ACCORDINGLY, IN EXAMPLE NO. 1 THE EMPLOYEE WHO WORKED 13 HOURS ON MONDAY, NOVEMBER 12, 1945, THE DAY OBSERVED AS ARMISTICE DAY, AND 8 HOURS ON EACH OF THE FOLLOWING DAYS, TUESDAY THROUGH FRIDAY, WOULD BE ENTITLED TO HOLIDAY PAY FOR THE ENTIRE 13 HOURS (EQUAL TO 19 1/2 HOURS AT THE BASIC RATE) AND THE REGULAR BASIC RATE FOR 32 HOURS. IN EXAMPLE NO. 2 THE EMPLOYEE WORKED A TOTAL OF 53 HOURS DURING THE ADMINISTRATIVE WORKWEEK FOR WHICH HE WOULD BE ENTITLED TO PAY FOR 13 HOURS AT THE HOLIDAY RATE, 32 HOURS AT THE BASIC RATE AND 8 HOURS AT THE OVERTIME RATE, SUBJECT TO THE LIMITATIONS PRESCRIBED BY SECTION 201 OF THE FEDERAL EMPLOYEES PAY ACT OF 1945, SUPRA, 59 STAT. 296. IN EXAMPLE NO. 3, THE EMPLOYEE WORKED A TOTAL OF 43 HOURS FOR WHICH HE WOULD BE ENTITLED TO 13 HOURS AT THE HOLIDAY RATE AND 30 HOURS AT THE REGULAR BASIC RATE.

REFERRING TO QUESTION 4, THE PRESCRIBED ANNUAL SALARY OF AN EMPLOYEE WOULD NOT AFFECT THE RATE OF PAY FOR EXCESS HOURS WORKED ON A HOLIDAY BECAUSE THE HOLIDAY PAY ESTABLISHED IN SECTION 302 OF THE ACT, SUPRA, IS IN LIEU OF REGULAR PAY FOR THAT DAY. HOWEVER, COMPENSATION FOR WORK IN EXCESS OF 40 HOURS IN ANY ADMINISTRATIVE WORKWEEK (EXCLUSIVE OF EXCESS TIME WORKED ON HOLIDAYS) VARIES ACCORDING TO THE BASIC ANNUAL RATE AS PROVIDED IN SECTION 201 OF THE ACT, THE DAILY AND HOURLY OVERTIME COMPENSATION RATES BEING SET FORTH IN SALARY TABLES NOS. 22 AND 23, COMPILED BY THE GENERAL ACCOUNTING OFFICE.