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Advances of Pay
Current LQA and Post Allowance Rates
Current Per Diem Rates
Defense Finance Accounting Service (DFAS)
Department of State Standardized Regulations (DSSR)
Joint Travel Regulations (JTR)
Passport Information: Japan  Okinawa  Korea

POST ALLOWANCE (COLA)
(Overseas Areas) The post allowance is a cost of living allowance intended to serve as a balancing factor to permit employees to spend the same portion of their basic compensation for current living as they would in Washington, D.C. while assigned in a foreign area where the costs of goods and services are substantially higher. Full-time employees receive post allowance if working at a location for which a post allowance is authorized. Part-time and intermittent employees do not receive post allowance. The amount paid is a flat rate based on the employee's basic salary, size of family, and post assignment, regardless of individual expenses. The designation of eligibility of a post to receive the allowance and the flat rates to be used are determined by the Department of State.

TEMPORARY QUARTERS SUBSISTENCE ALLOWANCE (TQSA)
(Overseas Areas) TQSA is intended to assist in covering the average cost of adequate, but not elaborate or unnecessary expensive accommodations in a hotel, pension, or other transient-type quarters at the post of assignment, plus reasonable meal and laundry expenses for a period not in excess of 90 days after first arrival at a new post of assignment in a foreign area, ending with the occupation of residence quarters if earlier, or 30 days immediately preceding final departure from the post following necessary vacating of residence quarters. The 90 and 30 day temporary quarters subsistence periods may be extended up to, but not more than, an additional 60 days in each case if it is determined by the area director that compelling reasons beyond the control of the employee require continued occupancy of temporary quarters. The amount of TQSA which may be reimbursed to employees is set forth in Sections 123.3 and 124.3 of the Department of State Standardized Regulations (DSSR). Note: According to Section 127b. of the DSSR, any post allowance (COLA) which would be otherwise authorized under Section 220 of the DSSR shall not be paid for any period during which TQSA is paid.

LIVING QUARTERS ALLOWANCE
Government Housing or Living Quarters Allowance (LQA).  LQA is a quarters allowance granted to an eligible employee assigned to a foreign area for the annual cost of living quarters (including utilities) for the employee and his/her family when government quarters are not made available to him/her.  To be eligible for LQA, employees must be recruited from the United States for service in a foreign area, or been determined eligible for LQA by HQ DoDEA based on the waiver provisions contained in DoD 1400.25M, Subchapter 1250, Paragraph SC1250.5.1.1.2.  Employees hired locally in the foreign area are generally not eligible for LQA.   

To be eligible for LQA, the employee must live in off-base housing that has been approved for occupancy by the Base Housing Office.  The LQA varies depending on employee’s grade, accompanied or unaccompanied status, number of accompanying dependents and geographic area in which employed.  LQA is intended to cover the reasonable cost of rent, heat, electricity, water, and/or gas incurred by the employee up to the maximum for the employee’s category.  An employee must complete and submit to the DoDEA Personnel Center a Standard Form 1190, Foreign Allowances Application, Grant, and Report, before LQA is granted.  The initial grant will be determined by actual or estimated expenses shown on the SF 1190.  If employees are estimating their utility costs, they should ensure the estimates are as accurate as possible to avoid overpayments.

When there is a change in quarters or number of dependents present with the employee at the employee’s assigned installation or when there is any other change which might require revision or termination of LQA, the employee must promptly complete an SF 1190 and submit it to the Personnel Center. 

Employees are required to submit an LQA Reconciliation SF 1190 to the Personnel Center within 30 days of the first anniversary date on which expenses for the past 12 months have been documented and to which all receipts for these expenses are attached.  This LQA Reconciliation for the first year will be used to determine whether the employee has been underpaid or overpaid for the first year of LQA and to establish a rate of LQA for payment in the preceding year.  The LQA Reconciliation is also used to report LQA activity to the State Department.  All LQA grants will be reconciled at the first annual review time or at the time of termination of the LQA grant, whichever is earlier. Overpayments will be collected and underpayments reimbursed within the established LQA maximums.  Employees are not required to submit annual LQA Reconciliations after the second or subsequent years as long as the employee remains in the same quarters.   

Intermittent and part-time employees are not eligible for LQA.

LQA authorized amounts are determined by the Department of State and is subject to change any time.

Current Department of State Standardized Regulations LQA rates for:
Japan
Korea
Okinawa

Use the Department of State Standardized Regulations Chart to determine your authorized LQA.

If you are with family, use the following percentages to determine your authorized"with family" rate:

FOREIGN POST DIFFERENTIAL (FPD)
(Overseas Areas) A FPD is additional compensation paid to an eligible employee in a foreign area where conditions of the environment differ substantially from conditions in the United States and additional compensation is warranted as a recruitment incentive. FPD is usually only paid to employees who were recruited from the United States. The FPD is subject to income tax. The Department of State conducts a periodic review of FPD rates based on changes in living conditions at various foreign posts. Rates are therefore subject to change at any time. The Personnel Division will authorize payment of FPD to eligible employees. Payment of FPD may be terminated when an employee leaves the foreign area on TDY or leave. Local-hire employees are normally not eligible for FPD.

SEPARATE MAINTENANCE ALLOWANCE (SMA)
(Overseas Areas). The SMA is intended to assist an employee to offset the additional expense incurred when he/she must maintain a separate household for dependents elsewhere. This situation can occur when an employee is precluded from taking dependents to the duty site for the convenience of the Government or because of dangerous, notably unhealthy, or excessively adverse living conditions at the post in a foreign area. SMA may also be appropriately requested when an employee, because of special need or hardship involving the employee or the employee’s spouse or dependents, elects not to have one or more members of the family accompany the employee on the overseas assignment. Once an election for SMA is made and approved, the employee’s request to change the election may be made only under exceptional circumstances and must be submitted through higher supervisory levels for approval. The grant of SMA impacts on other entitlements such as travel and transportation, quarters allowance and post allowance, as applicable. To apply for SMA contact the DoDEA Personnel Center liaison staff.

TEMPORARY QUARTERS SUBSISTENCE EXPENSE (TQSE)
(Guam) TQSE is governed by the Joint Travel Regulations (JTR) Volume II. TQSE is authorized by the JTR for employees assigned to a duty station in the United States. Guam is a U.S. territory, and thus TQSE is authorized in Guam for employees on permanent change of station (PCS) orders. Excluded from eligibility for TQSE by the JTR are new appointees assigned to their first duty station.

For more information concerning TQSE, view the Joint Travel Regulations, CHAPTER 13; SUBSISTENCE EXPENSES WHILE OCCUPYING TEMPORARY QUARTERS.

NON-FOREIGN DIFFERENTIAL
(Guam) Non-foreign differential is additional pay authorized under section 5941 of Title 5 of the United States Code for a location in a non-foreign area when conditions of environment differs substantially from conditions of environment in the contiguous 48 states and warrant additional pay as a recruitment incentive.

NON-FOREIGN ALLOWANCE (COLA)
(Guam) The non-foreign cost of living allowance is an allowance payable under section 5941 of Title 5 of the United States Code at a post in a nonforeign area where living costs are substantially higher than in the District of Columbia.

Current NON-FOREIGN AREA COST-OF-LIVING ALLOWANCE RATES.