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Paying COP

  • COP is not considered compensation
  • Subject to usual deductions from pay, such as income tax, retirement, allotments, etc.
  • The pay rate for COP purposes is equal to the employee's regular weekly pay rate
  • Excludes overtime pay, but includes other applicable extra pay except to the extent prohibited by law
  • Changes in pay which would have otherwise occurred during the 45-day period are to be reflected (i.e., promotion, demotion, step increases)