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Special Rate Tables

OPM-approved special salary rates for Federal employees in shortage categories or hard-to-fill positions. Agencies and payroll providers: this beta site does not change existing pay tables so no payroll updates are required. We'd love your feedback on the new site itself. Read more.

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Special Rate Table

Table 0448

Annual Salary Rates — GS-5 through GS-6

Effective date: First day of the first applicable pay period beginning on or after January 1, 2026

Point to, tap, or Tab to a salary to highlight its grade and step. Click, tap, or press Enter to pin it.
Grade Step 1 Step 2 Step 3 Step 4 Step 5 Step 6 Step 7 Step 8 Step 9 Step 10 Supplement Within Grade Increase
GS-05 $41,759 $42,919 $44,079 $45,239 $46,399 $47,559 - - - - $6,960 $1,160
GS-06 $46,549 $47,842 $49,135 $50,428 $51,721 $53,014 - - - - $7,758 $1,293

Occupations Covered

1 occupation
0512 Internal Revenue Agent

Locations Covered

6 locations
42 043 0000 Dauphin, PA
42 069 0000 Lackawanna, PA
42 071 0000 Lancaster, PA
42 079 0000 Luzerne, PA
42 081 0000 Lycoming, PA
42 097 0000 Northumberland, PA

Agency / Subelement

1 agency
TR93 Internal Revenue Service

Notes

INCORPORATING THE 1.0 PERCENT JANUARY 2026 GENERAL SCHEDULE INCREASE. THIS SPECIAL RATE TABLE INCLUDES LOCATIONS WHERE APPLICABLE GENERAL SCHEDULE LOCALITY RATES OF PAY EXCEED THE SPECIAL RATES OF PAY AT CERTAIN GRADES AND STEPS. EMPLOYEES WHO ARE COVERED BY A SPECIAL RATE SCHEDULE ARE ENTITLED TO THE APPLICABLE SPECIAL RATE WITHIN THAT SCHEDULE UNLESS THEY ARE ENTITLED TO A HIGHER RATE OF BASIC PAY UNDER OTHER AUTHORITY (E.G., A HIGHER LOCALITY RATE OR A RETAINED RATE).

Agency Requests for Special Rates

Individuals cannot request a special rate. Requests for special rates must come to OPM through agency headquarters.

Information on how agencies can make special rates requests can be found here.

Contact Information

Mailing address:

U.S. Office of Personnel Management
Pay Systems
1900 E Street, NW.
Room 7439
Washington, DC 20415-6000

Email address: PayPolicy@opm.gov