Version 3768 is the initial draft rate version for the POM28-32 build cycle. Due to significant turn-over and transition in the civilian workforce caused by force structure decisions, the Deferred Resignation Program, and ongoing civilian workforce optimization efforts, the POM28-32 rate build utilizes annualized fiscal year 2026 actuals data (pay periods ending 01/24 thru 02/21) as its baseline for future year rate computations. 2025 year end actuals data is utilized in some excepted categories: Foreign Nationals, the Army Working Capital Fund, and the U.S. Army Corps of Engineers.
- Baseline:
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FY 2025 year-end civilian pay and labor execution data for USACE (src: CEFMS), AWCF (src: LMP), and Foreign Nationals (src: FFPO, ILNPS, MLN, KNPS)
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FY 2026 annualized civilian pay and labor execution data, PPED: 01/24, 02/07, 02/21 (src: GFEBS/GFEBSSA DCPS)
- Economic assumptions::
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PB 2026 pay raise assumptions, issued Dec 2025 - FY 2026 pay raise at 1.0%
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FY 2027 pay raise set to 0.0% for all appropriations
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Foreign currency fluctuation factors, issued Feb 2026
- FY 2027 OMB Circular A-11 guidance:
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Decrease employing agency contribution rates towards the Federal Employees Retirement System (-0.5%) - no change
- Basic Rate Parameters:
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Includes: Basic Compensation ($/Hours); Benefits; Awards; Holiday Pay
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Excludes: Overtime ($/Hours) - except AWCF; Incentives (Recruitment/Retention/Relocation); Separation, Non-pay (training, travel, supplies, overhead)
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Cash Awards: 4.0% (General and Special Schedules, Foreign Direct Hires); 7.5% (Executive Schedule), 0.0% (Foreign Indirect Hires)
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FERS Agency Contribution: -0.5% in FYs 2027 - 2032 (PB27 carry-over)
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FICA Employer's Share (12Q): Calculated as 7.25% of total OC11 pay (BC, OC, HP, CA)
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Terminal Leave Pay (11C): Calculated as _% (5-year average by appropriation) of Basic Compensation
- Normalizations for POM/BES and PB restructuring:
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Consolidation of Civilian Types (PB27 carry-over):
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Flatten rates for General Schedule CTYPEs { 130, 151, 424 } -> 101
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Flatten rates for Executive Schedule CTYPEs { 150 } -> 121
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Flatten rates for Special Schedule CTYPEs { 132 } -> 131
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Flatten rates for Wage System CTYPEs { 425 } -> 102
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Continuous Transformation Initiative (PB27 carry-over):
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T2COM (OA-9T) - new rate keys established thru aggregation of FY 2024 actuals of consolidated commands (OA-57, OA-97, OA-38, OA-2B)
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WHC (OA-8W) - new rate keys established thru aggregation of FY 2024 actuals of consolidated commands (OA-76, OA-84, OA-8B)
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USARPAC (OA-82) - rate keys modified to reflect transfer of former FORSCOM (OA-76) equities
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USAREUR-AF (OA-89) - rate keys modified to reflect transfer of former FORSCOM (OA-76) equities
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IMCOM (OA-2A) - new rate keys established via select transpositions of AMC (OA-6A) rate keys
- Technical or Administrative changes:
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No changes from the previous version.
Pay raise assumptions:
FY 25 uses 2.0%
FY 26 uses 1.0%
FY 27 uses 0.0%
FY 28 uses 2.1%
FY 29 uses 2.1%
FY 30 uses 2.1%
FY 31 uses 2.1%
FY 32 uses 2.1%
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