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B-198040 1 (1981-06-19)

handle is hein.gao/gaobadjmg0001 and id is 1 raw text is: D3E CI S 1DN .~}OF THE UNITED STATES WA~HtNOT ON. D. C. 20548 FILE: B-198 MATTER OF: DIGEST: 1. 40 DATE: June 19, 1981 Carolyn Barnes - Personal Services Contract Agency for international Develocment contracting officer has not exceeded his authority by negotiating a clause in a personal services contractor's agreement for payment of a retirement allowance equivalent to that paid for an agency direct hire although such clause may contravene' agency policy since the agency is also contributing to Social Security on behalf of the contractor, that is, contributing to two retirement systems on the contractor's behalf. 2. Retirement allowance received by Agency for International Development personal services contractor is considered part of the contractor's salary although it is designated in the contract as an allowance and the contractor has requested that it be paid into an indi- vidual retirement account in a financial institution. The tax (FICA and income) consecuences of such cayvment is a matter for the Internal Revenue Service. This is in response to a recuest for an advance decision, dated February 22, 1980, b; Gary L. Byllesby, Authorized Cefing Officer, A,ecv for In t e rnaton Develocment (A-encv), on the czroorietv o a clause con- cerning retirenent contributions, in addition to soca. security, in Carolyn Barnes' personal services contract. In January 1977 Carolyn Barnes and the Acencv entered an agreement (contract no. 486-323-77) 'Ahereby Ms. Barnes was to orovide her services, as a rural develocment specialist, to assist a foreign government. The contract was for 1 %ear with clans to extend the contract for at least 1 more year. The estimated , contract amount was $53,600, which include d the e Tency's contribution under the Federal Insurance Contributions Act (social security) on Ms. Barnes' behalf. / 73, 3

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