Effective December 31, 2009, all Post Offices™ and postal retail units (PRUs) are to use the July 2009 edition of PS Form 3239, Payroll Deduction Authorization to Liquidate Postal Service Indebtedness. Previous PS Forms 3239 dated before July 2009 are obsolete and must be disposed of properly.
The revisions to PS Form 3239 include the following:
n Employee Identification Number (EIN) in lieu of Social Security Number.
n Invoice Number added.
n Alternative Offset Schedule for Severe Financial Hardship, which will require supporting documentation, Pay Period, Year, and Amount or Percentage.
n For Voluntary Authorization, in addition to the employee’s signature and date, the Installation Head Authorization is now required, which includes the installation head printed name, title, signature, and date. PS Form 3239 will be returned if no authorization is provided.
n The original PS Form 3239 will be sent to the Scanning and Imaging Center (SIC), a duplicate copy will be sent to the employee, and a third copy will be filed locally.
The revised PS Form 3239 is available in PDF and Adobe Form Client versions on the Postal Service™ Intranet; go to http://blue.usps.gov/formmgmt/3999.htm.
Also, we will incorporate the revised PS Form 3239 into the Employee Labor Relations Manual (ELM), Exhibit 452.233. (Go to http://www.usps.com/cpim/ftp/manuals/elm/html/elmc4_027.htm.)
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Handbook F-101, Field Accounting Procedures
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15 Employee Items
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15-2 Accounts Receivable
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15-2.5 Payroll Deduction to Liquidate Indebtedness
15-2.5.1 Collection Percentage Limitations
[Revise 15-2.5.1 to read as follows:]
Payroll deductions to liquidate a postal debt may not exceed 15 percent of an employee’s disposable pay for any one period unless the employee agrees in writing to a greater salary offset amount.
The term “disposable pay” refers to that part of an employee’s salary that remains after all required deductions are made such as:
a. Normal retirement contributions.
b. Federal Insurance Contributions Act (FICA) taxes.
c. Medicare insurance taxes.
d. Federal income tax.
e. State and local income taxes.
f. Employee-paid federal health insurance program.
Note: If the individual’s employment ends before collection of the full debt, deduction may be made from subsequent payments of any nature due the employee.
15-2.5.2 Voluntary Payroll Deductions
[Revise 15-2.5.2 to read as follows:]
Generally, voluntary payroll deductions must be in the amounts of 15 percent or more of an employee’s biweekly disposable pay. A greater salary offset may be made if the employee agrees with the Postal Service, in writing, on such greater amount. An alternative offset schedule for smaller salary deduction may be requested in writing by the employee based on a severe financial hardship with the following requirements:
n Supporting documentation and written statement if the alternative offset schedule for a smaller salary deduction is required based on a severe financial hardship.
n The postmaster or installation head or designee may approve the plan if the proposed alternative offset schedule bears a reasonable relationship to the size of the debt and the employee’s ability to pay.
n An employee’s voluntary repayment plan should provide for installments of no less than 10 percent of disposable pay per pay period.
n The repayment plan must be 26 pay periods or fewer.
The postmaster or installation head or designee implements voluntary payroll deductions as follows:
a. Complete PS Form 3239, Payroll Deduction Authorization to Liquidate Postal Service Indebtedness, in triplicate:
1) General Information (Employee’s Name, EIN, Finance Number, PRD Reference Number, Invoice Number, Total Debt, Type of Offset, Home Address, and Postal Service Facility Address).
2) Pay Period Deductions — Choose one of the following:
n Deduction per Pay Period (Nonbargaining or Bargaining Unit Employee salary offset amount or percentage. The amount must be 15 percent or more unless severe financial hardship supported by documentation).
n Alternative Offset Schedule (If requested by employee in writing based on severe financial hardship, check off box and complete Pay Period, Year, and Amount or Percentage. Severe financial hardship written statement and supporting documentation required).
3) Voluntary Authorization (Employee’s Signature and Date; Installation Head Printed Name, Title, Signature, and Date).
b. Submit the original PS Form 3239 to the Scanning and Imaging Center (SIC).
c. Provide the duplicate PS Form 3239 to the employee.
d. Maintain the triplicate copy on file in the local unit.
15-2.5.3 Involuntary Payroll Deductions
[Revise 15-2.5.3 to read as follows:]
A Notice of Involuntary Administrative Salary Offsets under the Debt Collection Act is issued to the employee as notification of the Postal Service’s intention to collect the debt by deducting 15 percent of an employee’s disposable pay or for a bargaining unit employee 20 percent of gross pay, whichever is less, each pay period. (See ELM 452.321)
The postmaster or installation head or designee implements involuntary payroll deductions as follows:
a. Complete PS Form 3239, Payroll Deduction Authorization to Liquidate Postal Service Indebtedness, in triplicate:
1) General Information (Employee’s Name, EIN, Finance Number, PRD Reference Number, Invoice Number, Total Debt, Type of Offset, Home Address, and Postal Service Facility Address).
2) Deduction per Pay Period (Nonbargaining or Bargaining Unit Employee salary offset amount or percentage. The amount must be 15 percent or more unless severe financial hardship supported by documentation).
3) Involuntary Authorization (Installation Head Printed Name, Title, Signature, and Date).
b. Submit the original PS Form 3239 to the SIC.
c. Provide the duplicate PS Form 3239 to the employee.
d. Maintain the triplicate copy on file in the local unit.
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We will incorporate these revisions into the next updated version of Handbook F-101 available on the Accounting website:
n Go to http://blue.usps.gov/wps/portal/accounting.
n Under “References”, click the Handbook F-101, Field Accounting Procedures (FAP) link.
The direct Web site address is http://blue.usps.gov/accounting/_pdf/HandbookF-101.pdf.
— Accounting Policy, Controller, 12-31-09
