Title 5 — Government Organization and EmployeesRelease 119-73

§9502 Pay authority for critical positions

Title 5 › Part PART III— - EMPLOYEES › Subpart Subpart I— - Miscellaneous › Chapter CHAPTER 95— - PERSONNEL FLEXIBILITIES RELATING TO THE INTERNAL REVENUE SERVICE › § 9502

Last updated Apr 6, 2026|Official source

Summary

When the Treasury asks for special pay for one or more IRS jobs, the Office of Personnel Management can set the basic pay for those jobs at any level up to the top federal salary set by law. In any calendar year, an employee getting that higher basic pay cannot also get extra cash payments—like allowances, pay differences, bonuses, awards, or similar pay—if paying those extras would make the employee’s total yearly pay go over that same top salary amount.

Full Legal Text

Title 5, §9502

Government Organization and Employees — Source: USLM XML via OLRC

(a)When the Secretary of the Treasury seeks a grant of authority under section 5377 for critical pay for 1 or more positions at the Internal Revenue Service, the Office of Personnel Management may fix the rate of basic pay, notwithstanding section 5377(d)(2) and 5307, at any rate up to the salary set in accordance with section 104 of title 3.

(b)Notwithstanding section 5307, no allowance, differential, bonus, award, or similar cash payment may be paid to any employee receiving critical pay at a rate fixed under subsection (a), in any calendar year if, or to the extent that, the employee’s total annual compensation will exceed the maximum amount of total annual compensation payable at the salary set in accordance with section 104 of title 3.

Legislative History

Notes & Related Subsidiaries

Editorial Notes

Amendments

2007—Subsec. (a). Pub. L. 110–161 substituted “Office of Personnel Management” for “Office of Management and Budget”.

Reference

Citations & Metadata

Citation

5 U.S.C. § 9502

Title 5 — Government Organization and Employees

Last Updated

Apr 6, 2026

Release point: 119-73