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The flat amount for an employee without family is the lesser of either one-week's salary or $750. For an employee with family it is the lesser of two weeks' salary or $1,500. A higher rate is available if the employee provides itemized receipt (see DSSR 242.1b).
Q: Is Danger Pay taxable? A: Yes, all Danger Pay is considered an "incentive" rather than a "reimbursement" and therefore is taxable (DSSR 054.2). 11.
FTA - Foreign Transfer Allowance Worksheet (DSSR 240) Allowable expenses under the Foreign Transfer Allowance are calculated here to process a claim on the SF-1190. This worksheet is reproducible locally.
All areas of the FTA are non-taxable.
Q: What is a post hardship differential? A: It is additional compensation of 5, 10, 15, 20, 25, 30 or 35 percent over basic compensation for service at places in foreign areas where conditions of environment differ substantially from conditions of environment in the United States.
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The Department of State Standardized Regulations (DSSR) are maintained by the Office of Allowances within the U.S. Department of State. Changes to the DSSR are proposed through an interagency and union consultation process.
When married couple employees or domestic partnership employees with family members are both eligible for the post allowance, one employee, at his/her option, may receive the post allowance for family members (Section 040m). The other employee may be granted the post allowance for one person only.
Office of Allowances Type of SMA1 Child Only1 Adult and 2 or 3 Additional Family MembersVoluntary$5,700$16,300Involuntary$7,600$21,900 Feb 3, 2019

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