B-116023, JAN. 22, 1958

B-116023: Jan 22, 1958

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YOU SAY YOU HAVE NOT BEEN FURNISHED A BREAKDOWN OF THE COMPUTATION UPON WHICH THE PAYMENT WAS BASED. THE FOLLOWING IS A BREAKDOWN OF YOUR ACCRUED. AN EXPLANATION OF THE ADDITIONAL LEAVE CREDIT YOU ARE ENTITLED TO UPON THE SUBSTITUTION OF YOUR ACCRUED SICK LEAVE. YOU WERE ENTITLED TO AN ADDITIONAL CREDIT OF FOUR HOURS SICK LEAVE AND SIX HOURS OF ANNUAL LEAVE FOR THE PAY PERIOD MARCH 24 THROUGH APRIL 6. THIS MAKES A TOTAL OF 103 HOURS OF ACCRUED ANNUAL AND SICK LEAVE FOR WHICH YOU WERE ENTITLED TO PAYMENT. WE ARE REQUIRED TO DEDUCT AND WITHHOLD UPON PAYMENT OF CLAIMS FOR WAGES A TAX EQUAL TO 18 PERCENT. UNLESS THERE IS A PROPER SHOWING THAT THE TAX TO BE WITHHELD SHOULD BE COMPUTED AT A LESSER RATE.

B-116023, JAN. 22, 1958

TO MR. LEONARD B. PLUMMER:

ON DECEMBER 4, 1957, YOU ADVISED US THAT YOU HAD RECEIVED A CHECK FOR $147.63 (CORRECTLY $143.63) FROM THE DEPARTMENT OF THE AIR FORCE IN SETTLEMENT OF YOUR CLAIM FOR THE SUBSTITUTION OF SICK LEAVE FOR 120 HOURS OF LEAVE WITHOUT PAY, DURING THE PERIOD MARCH 17 THROUGH APRIL 6, 1957. YOU SAY YOU HAVE NOT BEEN FURNISHED A BREAKDOWN OF THE COMPUTATION UPON WHICH THE PAYMENT WAS BASED; HOWEVER, YOU BELIEVE THAT THERE HAS BEEN AN UNDERPAYMENT OF SALARY AND AN OVERDEDUCTION OF WITHHOLDING TAX.

THE FOLLOWING IS A BREAKDOWN OF YOUR ACCRUED, EARNED, AND USED SICK LEAVE THROUGH MARCH 23, 1957, AND AN EXPLANATION OF THE ADDITIONAL LEAVE CREDIT YOU ARE ENTITLED TO UPON THE SUBSTITUTION OF YOUR ACCRUED SICK LEAVE, FOR AN EQUIVALENT NUMBER OF HOURS OF LEAVE WITHOUT PAY.

TABLE

HOURS SICK LEAVE

PAY PERIOD EARNED USED FORWARDED FROM 1956 (PAY PERIOD ENDING 1/12/57) 201 PERIOD 1/13 - 1/26 4

8

1/27 - 2/9 4

2/10 - 2/23 4

2/24 - 3/9 4 80

3/10 - 3/23 4 40

--- ---- TOTAL

221 128 SUBTRACT USED LEAVE 128

--- BALANCE EARNED SICK LEAVE

93

UPON SUBSTITUTION OF THE 93 HOURS OF UNUSED SICK LEAVE FOR A LIKE NUMBER OF HOURS OF LEAVE WITHOUT PAY, YOU WERE ENTITLED TO AN ADDITIONAL CREDIT OF FOUR HOURS SICK LEAVE AND SIX HOURS OF ANNUAL LEAVE FOR THE PAY PERIOD MARCH 24 THROUGH APRIL 6, 1957, OR A TOTAL OF 10 HOURS OF ADDITIONAL LEAVE. THIS MAKES A TOTAL OF 103 HOURS OF ACCRUED ANNUAL AND SICK LEAVE FOR WHICH YOU WERE ENTITLED TO PAYMENT. THE CHECK YOU RECEIVED COVERED PAYMENT FOR THE 103 HOURS OF LEAVE AT THE RATE OF $3,840 PER ANNUM COMPUTED FROM SALARY TABLE NO. 38 AS FOLLOWS:

TABLE

80 HOURS 1 PAY PERIOD $147.69

16 HOURS 29.60

7 HOURS 12.95 ---

------- 103 HOURS $190.24 TOTAL GROSS SALARY

$190.24 LESS RETIREMENT (6 1/2 PERCENT) $ 12.37 LESS TAX (18 PERCENT) 34.24 46.61

------- ------- NET AMOUNT DUE EMPLOYEE

$143.63

UNDER SECTION 3402, INTERNAL REVENUE CODE, 68A STAT. 457, WE ARE REQUIRED TO DEDUCT AND WITHHOLD UPON PAYMENT OF CLAIMS FOR WAGES A TAX EQUAL TO 18 PERCENT, UNLESS THERE IS A PROPER SHOWING THAT THE TAX TO BE WITHHELD SHOULD BE COMPUTED AT A LESSER RATE. IN OUR SETTLEMENT OF CLAIMS FOR WAGES WE DEDUCT 18 PERCENT IN WITHHOLDING TAX, SINCE WE NORMALLY DO NOT HAVE SUFFICIENT INFORMATION ON THE CLAIMANT TO DETERMINE WHETHER A LESSER AMOUNT SHOULD BE DEDUCTED. HOWEVER, THIS DOES NOT PRECLUDE THE CLAIMANT FROM REQUESTING THE INTERNAL REVENUE SERVICE TO MAKE AN ADJUSTMENT OF ANY POSSIBLE EXCESSIVE WITHHOLDING OF TAXES.

IT IS CLEAR FROM THE ABOVE COMPUTATION THAT YOU HAVE BEEN PAID THE CORRECT AMOUNT FOR THE LEAVE DUE YOU DURING THE PERIOD OF YOUR LEAVE WITHOUT PAY. THEREFORE, THERE IS NO ADDITIONAL AMOUNT DUE YOU ON THE BASIS OF THE PRESENT RECORD AND OUR SETTLEMENT MUST BE SUSTAINED.