Effective September 30, 2020, the Postal Service™ will revise the Employee and Labor Relations Manual (ELM), section 490, to reflect an increase in the dollar amount of the value that must be reported for noncash tangible items employees receive as recognition and awards. The reporting requirement for noncash tangible items valued at less than $75 has increased to $100.
Management must continue to track all noncash tangible items valued at less than $100 that employees receive in a calendar year as an award. If the aggregate total of all noncash tangible items valued at less than $100 that an employee receives in a calendar year meets or exceeds $100, the total amount must be reported in eAwards under the appropriate noncash tangible award type for the employee category and reason for the award.
Although the Postal Service will not publish these revisions in the ELM until September 30, 2020, the standards are effective immediately.
Employee and Labor Relations Manual (ELM)
* * * * *
4 Pay Administration
* * * * *
490 Recognition and Awards
491 Overview
491.1 Policy and Scope
* * * * *
491.12 Policy
* * * * *
[Revise the text of item c. to read as follows:]
c. Informal Awards, limited to noncash tangible items valued at less than $100.
* * * * *
Exhibit 491.1
Service Recognition and Incentive Awards
* * * * *
[Revise the text under “Description” in the category “Informal Award” to read as follows:]
Noncash tangible item, less than $100 in value.
* * * * *
491.33 Noncash Tangible Awards
491.331 Authorized
* * * * *
[Revise the text of item a. to read as follows:]
a. Informal Recognition, such as pins, pen, and pencil sets, coffee mugs, apparel, plaques, event tickets, etc., valued at less than $100.
(1) Reporting. Individual noncash tangible award items valued at less than $100 are not normally considered taxable income and are not reported in eAwards. However, management must track all noncash tangible items valued at less than $100 received by an employee during the calendar year. If the aggregate total of all noncash tangible items valued at less than $100 received by an employee in a calendar year meets or exceeds $100, the total amount must be reported in eAwards under the appropriate noncash tangible award type for the employee category and reason for the award.
(2) Event tickets. Tickets to a specific event, game, play, concert, movie, etc., for a definite time and place that cannot be exchanged for another event, time, or place, etc., and are valued at less than $100 are informal awards and do not constitute reportable income. However, any of the preceding items valued at $100 or more, or any certificate that can be exchanged or redeemed for a ticket or tickets to an event at the time and place of the recipient’s choice, regardless of value, are considered gift certificates and must be reported in eAwards under the appropriate noncash award type (see 491.34).
[Revise the first three sentences of item b. to read as follows:]
b. Formal Noncash Tangible Recognition, such as clothing, event tickets, merchandise, electronics, and other personal property valued at $100 or more (see 491.332). The market value of formal noncash tangible award items may range from $100 up to $3,000 depending on the reason for the award (Spot Award, Team Award, Contest Award, etc.). Individual noncash tangible items valued at $100 or more are always considered taxable income, and should be reported in eAwards in the same pay period in which they are received under the appropriate noncash award type for the employee category and reason for the award. ***
491.332 Prohibited
[Revise the text of 491.332 to read as follows:]
The purchase of any season or partial season sporting or entertainment ticket is prohibited. The purchase of any single event ticket (sporting events, movies, and concerts, etc.) that costs $100 or more requires advance approval, in the form of an email or letter, from the Vice President, Controller.
* * * * *
The Postal Service will incorporate these revisions into the next edition of the online ELM, which is available on the PolicyNet website:
n Go to blue.usps.gov.
n In the left-hand column, click Essential Links, and then click PolicyNet.
n Go to the right-hand side under “Published Forms and Directives.”
n Click Manuals.
The direct URL for the Postal Service PolicyNet website is blue.usps.gov/cpim.
— Compensation and Classification,
Human Resources, 7-30-20
