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NPR 9620.1A
Effective Date: May 17, 2017
Expiration Date: May 17, 2027
Printable Format (PDF)

Subject: Payroll (Revalidated with Change 1)

Responsible Office: Office of the Chief Financial Officer

| TOC | ChangeLog | Preface | Chapter1 | Chapter2 | Chapter3 | Chapter4 | Chapter5 | Chapter6 | Chapter7 | Chapter8 | AppendixA | AppendixB | AppendixC | ALL |

Chapter 5. Gross Pay Calculations

5.1 Agency Requirements

Pay calculations will be performed at the end of each pay period after processing properly authorized T&A reports containing information on time worked and leave taken. Basic pay is defined as the product of a pay rate multiplied by the number of pay units (hours, days, or other appropriate units). Gross pay includes all taxable and nontaxable pay before deductions, including awards of back pay and accumulated interest. In addition to regular ("base" or "basic") and overtime pay, gross pay also may include the value of allowances, such as foreign post differential, cost of living allowances, awards, and bonuses. The various types of allowances are discussed in Chapter 6 of this NPR.

5.2 Gross Payroll Systems Objectives

5.2.1 The following are required to meet payroll system gross pay objectives:

a. Gross pay will be accurately computed.

(1) The payroll system will contain and compute correct dollar values for allowances, entitlements, and awards of back pay and interest and correctly include them in the determination of gross pay.

(2) Gross pay, including allowances and entitlements where applicable, will be properly adjusted for leave without pay or absence without leave.

b. There will be adequate and accurate documentation.

(1) NSSC staff shall review pay, leave, and allowance documentation before releasing it to NASA's external payroll service provider for processing to:

(a) Ensure the information necessary to process and support the transactions is supplied.

(b) Ensure the proper official has approved the data as complete and accurate.

(c) Ensure pay rates and units are current.

(2) Each employee will be provided a leave and earnings statement showing the nature and amount of changes in gross pay from one pay period to the next.

(3) Documentation on pay, leave, and allowances will be stored in accordance with the GRS to support all computations of gross pay.

(4) Documentation for rates and units of pay, time in pay status, and entitlements will be maintained and readily available for operational and audit needs.

5.2.2 Entitlements will be properly authorized. Entitlements to and establishment of rates of pay, leave, and allowances will be approved by individuals who have no responsibility for computing the payroll, entering payroll data into the accounting records, entering hours worked or other units of pay into the payroll system, and distributing pay. Time worked and leave taken, as recorded on T&A or absence reports, will be properly authorized. No employee may authorize their own entitlement to, or rate of, pay, leave, and allowances.

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This document does not bind the public, except as authorized by law or as incorporated into a contract. This document is uncontrolled when printed. Check the NASA Online Directives Information System (NODIS) Library to verify that this is the correct version before use: https://nodis3.gsfc.nasa.gov.