---
kind: "section"
citation: "5 U.S.C. § 9502"
title: "5"
title_heading: "Government Organization and Employees"
number: "9502"
heading: "Pay authority for critical positions"
release: "119-102"
date: "2026-07-12"
url: "https://uscodex.org/usc/5/9502"
units:
  - "Part III — Employees"
  - "Subpart I — Miscellaneous"
  - "Chapter 95 — Personnel Flexibilities Relating to the Internal Revenue Service"
---

# §9502. Pay authority for critical positions

- (a) When the [Secretary](/usc/5/9901.md?p=2) of the Treasury seeks a grant of [authority](/usc/5/7103.md?p=a-6) under [section 5377](/usc/5/5377.md) for critical [pay](/usc/5/7511.md?p=a-4) for 1 or more [positions](/usc/5/5102.md?p=a-3) at the Internal Revenue [Service](/usc/5/8401.md?p=26), the [Office](/usc/5/5402.md?p=3) of Personnel Management may fix the rate of [basic pay](/usc/5/8401.md?p=4), notwithstanding sections [5377(d)(2)](/usc/5/5377.md?p=d-2) and [5307](/usc/5/5307.md), at any rate up to the salary set in accordance with [section 104 of title 3](/usc/3/104.md).
- (b) Notwithstanding [section 5307](/usc/5/5307.md), no allowance, differential, bonus, award, or similar cash payment may be paid to any [employee](/usc/5/4701.md?p=a-2) receiving critical [pay](/usc/5/7511.md?p=a-4) at a rate fixed under [subsection (a)](#a), in any calendar year if, or to the extent that, the [employee](/usc/5/4701.md?p=a-2)’s total annual compensation will exceed the maximum amount of total annual compensation payable at the salary set in accordance with [section 104 of title 3](/usc/3/104.md).

## Source credit

(Added Pub. L. 105–206, title I, § 1201(a), July 22, 1998, 112 Stat. 712; amended Pub. L. 110–161, div. D, title I, § 107, Dec. 26, 2007, 121 Stat. 1977.)

## Notes

### Editorial Notes

### Amendments

2007—Subsec. (a). Pub. L. 110–161 substituted “Office of Personnel Management” for “Office of Management and Budget”.