- 10 - transferable to the second contract period. Under petitioner’s contracts, accrued annual leave was not carried over in the event of direct hire. Petitioner was entitled to “excused absences” for blood donations, voting, inclement weather, and military leave. Petitioner reported her time and attendance to the COR biweekly. The personal service contracts required the State Department to withhold two parts of Social Security (old age/survivors disability insurance and Medicare) and Federal and State income taxes from petitioner’s wages. The contracts required the State Department to “make the employer’s contribution toward the two parts of Social Security in behalf of Contractor [petitioner]”. The State Department issued Forms W-2, Wage and Tax Statement, to petitioner for years covered by the contract periods. Petitioner was entitled to reimbursement of 50 percent of her actual annual health insurance costs. Petitioner was required to submit invoices for reimbursement of health insurance premiums to the COR on SF-1034, Public Voucher for Purchases and Services Other Than Personal. The personal service contracts stated that under current law, reimbursements of actual expenditures for health insurance were not reported as gross income for Federal income tax purposes. Petitioner was not covered by the State Department medical program, nor was she entitled to participate in the Federal Employees Health BenefitsPage: Previous 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 Next
Last modified: May 25, 2011