taken during the period covered by paragraph (b) of this section and for transit time authorized for purposes of leave so taken. (e) Payment shall not be made for any time for which an employee does not receive basic compensation. (f) Neither a territorial post differential nor a territorial cost-of-living allowance shall be included in the base used in computing overtime pay, night differential, holiday pay, retirement deductions, or any other additional compensation, allowance, or pay differential. (g) Payment of a territorial post differential or territorial cost-of-living allowance shall not be construed to be an "equivalent increase" in compensation within the meaning of section 7 (b) (1) of the Classification Act of 1923, as amended. (h) Payments of territorial post differentials and territorial cost-of-living allowances represent "additional compensation properly includible in the gross income of the recipient for Federal income tax purposes." (Letter of Commissioner of Internal Revenue to Bureau of the Budget, August 26, 1948.) § 350.7 Coordination of territorial post differentials and territorial cost-ofliving allowances. At any place for which both a territorial post differential and a territorial cost-of-living allowance have been established, each employee eligible to receive a territorial cost-of-living allowance shall receive the full territorial cost-of-living allowance otherwise payable to him under the regulations in this part. Any such employee who receives a territorial cost-of-living allowance which is less than 25 percent of his rate of basic compensation shall receive, in addition, any territorial post differential otherwise payable to him under these regulations, but only at such rate that his total additional compensation under the regulations in this part (including territorial cost-of-living allowance and territorial post differential) will not exceed 25 percent of his rate of basic compensation. $ 350.8 Periodic review. The Commission will from time to time, but at least annually, review the places designated, the rates fixed, and the regulations in this part, which are prescribed for payment of territorial post differentials and territorial cost-of-living allow ances, with a view to making such changes therein as will insure that payment of such additional compensation shall continue only during the continuance of conditions justifying such payment and shall not in any instance exceed the amount justified. § 350.9 Establishment of rates for additional places. Requests for the establishment of rates of territorial post differentials or territorial cost-of-living allowances for places for which such differentials or allowances have not been established by the regulations in this part should be submitted in writing to the Commission by the departments or agencies concerned. § 350.10 Places and rates at which territorial post differentials shall be paid. In accordance with the provisions of section 207 of the act and section 202 of Executive Order 10000 (§ 301.22 of this chapter), and based on (a) extraordinarily difficult living conditions, (b) excessive physical hardship, or (c) notably unhealthful conditions, territorial post differentials are established at the following places and rates: American Samoa (including the island of Tutulla, the Manua Islands, and all other islands of the Samoan group east of longitude 171° west of Greenwich, together with Swains Island): 25 percent of rate of basic compensation. Guam: 25 percent of rate of basic compensation. Johnston or Cornwallis Island, and Sand Island: 25 percent of rate of basic compensation. Midway Islands: 25 percent of rate of basic compensation. Wake Island: 25 percent of rate of basic compensation. Swan Islands: 25 percent of rate of basic compensation. Palmyra Island: 25 percent of rate of basic compensation. Canton Island: 25 percent of rate of basic compensation. The Trust Territory of the Pacific Islands (which comprises the Caroline, Marshall, and Mariana Islands, except Guam): 25 percent of rate of basic compensation. § 350.11 Places and rates at which territorial cost-of-living allowances shall be paid. In accordance with the provisions of section 207 of the act and section 205 of Executive Order 10000 (§ 301.27 of this chapter), and in consideration of relative consumer price levels in the area and in the District of Columbia, and differences in goods and services available and the manner of liv ing of persons employed in the area concerned in positions comparable to those of United States employees in the area, territorial cost-of-living allowances are established at the following places and rates: Alaska (including all the Aleutian Islands east of longitude 167° east of Greenwich); 25 percent of rate of basic compensation. Hawaii (excluding Ocean or Kure Island and Palmyra Island): 25 percent of rate of basic compensation. Puerto Rico and Virgin Islands of the United States: 25 percent of rate of basic compensation. § 350.12 Deductions from territorial cost-of-living allowances. In accordance with the provisions of section 205 (b) (2) of Executive Order 10000 (§ 301.25 (b) (2) of this chapter), deductions from territorial cost-of-living allowances of the following classes of employees shall be made at the following places and rates: None. § 350.13 Inquiries. Inquiries concerning the regulations in this part may be directed to the Field Section, Personnel Classification Division, Washington, D. C. Civil Service Commission: See also Loyalty Review Board. Allowances. See Pay regulations. Annual leave. See Leave regula- Annuities, upon retirement. See Efficiency ratings, appeals respect- Reduction in force, appeals re- Retirement cases, appeals respect- State employees, appeals of, in State employees. Veterans: See Civil Service Commission—Continued Armed forces, service with. See Awards and rewards: For meritorious suggestions or For superior accomplishment, 5 Citizenship, requirement of. See Claims and appeals of veterans, and Compensation. See Pay regulations. Appointments through. See Ap- Competitive status, acquisition of. Exceptions from. See Excepted Coverage, of Civil Service Rules and Demotions. See Promotions; Sepa- Discrimination, because of race, col- Education (formal) requirements Efficiency ratings boards of review, Eligibility. See Appointment. Civil Service Commission-Continued Appointment to positions excepted Positions excepted from exami- Positions filed upon noncom- petitive examination; various General provisions (Civil Service Personnel reports, 5 § 4.4 Political activity, 5 §§ 4.1, 4.101- Vacancies, filling of, 5 § 4.3 Hearing examiners, appointment, Holiday duty, pay for. See Pay reg- Hospitals, Government; stipends for International organizations; trans- Leave regulations, for annual and of employees. See Retention Loyalty program; directives of Loy- alty Review Board respecting. See Meritorious suggestions or services, Civil Service Commission-Continued Night pay differential. See Pay reg- Noncompetitive examinations. See Official personnel folder, 5 Part 28 See Pay regulations. Federal employees' pay regula- Holiday duty, pay for, 5 Night pay differential regula- Within-grade salary advance- ments: Periodic, 5 §§ 25.201-25.251 25.508 Foreign and Territorial compensa- tion: See also main heading State Additional compensation and Territorial post differentials Government hospitals, positions Political activity, prohibitions re- specting: Federal Government employees. Positions excepted from examina- President's office, employees of; ac- |