342.3 - Emergency Employment
OPR: Admin/Financial Management
1. Purpose. This chapter establishes guidelines and procedures for obtaining and paying for temporary contractual services of emergency pick-up labor as defined in 370 DM 316.1.5.
2. Authority. 370 DM 295.2 and SM 403.2.9E.
3. Definition. Emergency pick-up labor includes the temporary contractual services of individuals engaged during an emergency caused by fire, flood, storm, sabotage, earthquake, or similar disaster (e.g., washouts or other damage to gage reading installations).
A. Individuals so employed are not employees of the Government but are considered to be self-employed individuals. Since they provide only contractual services, no deductions will be made for any taxes nor will any payment be made by the USGS for social security purposes under the Federal Insurance Contribution Act (See Internal Revenue Code of 1954 as amended). Further, these individuals do not accrue eligibility benefits for either workers' compensation or unemployment compensation as a result of performing their services.
B. Emergency contractual services as described in this chapter may not be obtained for more than sixty (60) days (370 DM 295.2A).
C. The services of Federal employees, members of the Armed Forces, and Civil Service annuitants may not be contracted for or obtained under the authority contained in this chapter (370 DM 295.2.2B and 33 CG Dec. 368).
A. Contracting. These services are usually obtained through local U.S. Employment Service offices or other sources of temporary pick-up labor at minimum/prevailing wage rates in a manner similar to that of obtaining secretarial services while in travel status (SM 340.10.4A).
B. Payment for Services Rendered. Standard Form 44, Purchase Order - Invoice-Voucher (SF 44 or USGS Form 9-044) is the preferred method of obtaining payment for emergency services, and is normally submitted to the Office of Financial Management at the end of the emergency. Figure 1 illustrates necessary entries, i.e., name, address, hourly rate, total hours, total amount due, and nature of the emergency. However:
(1) If the employment extends beyond two weeks, the SF 44 may be submitted to the Office of Financial Management at either weekly or bi-weekly intervals, or
(2) If the amount due is small or the need for payment is urgent, the USGS traveler may pay cash for the services and claim reimbursement on Standard Form 1012, Travel Voucher (SM 340.12).
C. Distribution of SF 44. The USGS employee who obtains the emergency services sends the original and one copy of the SF 44 to the Office of Financial Management for payment processing and sends one copy to the payee identifying the SF 44 number for which payment will be made.
The SF 44 must be signed by an Authorized Certifying Officer where indicated, in addition to the signature of the person obtaining emergency services. Should the individual providing service have an invoicing procedure, the original invoice must accompany the original SF 44 submitted to OFM for payment processing.
D. Requirements for Filing IRS Form 1099. OFM will annually prepare and file IRS form 1099 for those persons other than corporations, who received payment in excess of $600.00 during the calendar year, January 1 through December 31.
Therefore, within 15 days after end of calendar year divisions must provide to OFM the following information for those noncorporate vendors as identified above.
Name of Vendor
SSN or Emp. Indent. No.
Total Amount of Payments
Type of Service