GS special rates 2026: how table 001M lifts GS-1 to GS-4 pay
Choose a low grade and a county: the calculator tells you whether the locality table or special table 001M sets your pay.
GS-2 step 1, Rest of U.S., 2026
$35,749
Special rate table 001M applies: it is higher than the Rest of U.S. locality rate of $29,725.
| Base pay (GS table) | $25,393 |
| Locality payment, Rest of U.S. | $10,356 |
| Hourly rate | $17.13 |
| Biweekly paycheck (gross, 80 hours) | $1,370.40 |
| Same cell in 2025 | $29,431 (+$6,318) |
| Next step (52 weeks in step) | +$819 |
This county is outside every named locality area: Rest of U.S. rates apply.
Prepared by Radif Partners · How the figures are built · read on opm.gov, ecfr.gov and ssa.gov · not an official determination
Special rate table 001M is a nationwide table that OPM sets for General Schedule grades 1 to 4. It applies to every GS employee whose official worksite is in the United States, territories and possessions included, whenever its rate is higher than the employee's locality rate at the same grade and step. In 2026 it starts at $35,048 for GS-1 step 1 and ends at $41,341 for GS-4 step 5; steps 6 to 10 of GS-4 are blank, because the Rest of U.S. locality rates are already higher there. The effect is large at the bottom: a GS-1 step 1 in Rest of U.S. would earn $26,437 under the locality rule and is paid $35,048 from table 001M. In areas with high locality percentages the table matters less: in San Francisco, only 9 of the 40 cells from GS-1 to GS-4 follow it, against 35 in Rest of U.S.. Our calculators apply 001M automatically. The table includes the 1 % January 2026 increase.
The 2026 table
| Grade | Step 1 | Step 2 | Step 3 | Step 4 | Step 5 | Step 6 | Step 7 | Step 8 | Step 9 | Step 10 |
|---|---|---|---|---|---|---|---|---|---|---|
| GS-1 | $35,048 | $35,772 | $36,496 | $37,220 | $37,944 | $38,668 | $39,392 | $40,116 | $40,840 | $41,564 |
| GS-2 | $35,749 | $36,568 | $37,387 | $38,206 | $39,025 | $39,844 | $40,663 | $41,482 | $42,301 | $43,120 |
| GS-3 | $36,464 | $37,388 | $38,312 | $39,236 | $40,160 | $41,084 | $42,008 | $42,932 | $43,856 | $44,780 |
| GS-4 | $37,193 | $38,230 | $39,267 | $40,304 | $41,341 | n/a | n/a | n/a | n/a | n/a |
Inside each grade the steps are evenly spaced, by $724 at GS-1, $819 at GS-2, $924 at GS-3 and $1,037 at GS-4. Those are also the amounts of a within-grade increase for an employee paid from the table. The waiting periods between steps are the same as on any General Schedule table: 52, 104 and 156 weeks.
Locality rate or special rate: the comparison
For each grade and step, the payroll system computes the locality rate of your area, the base rate times one plus the percentage, and compares it with 001M. You are paid the higher one, and your SF-50 shows the pay rate determinant for a special rate when 001M wins. In Rest of U.S., at 17.06 %, the special rate wins in 35 of the 40 cells. In New York a GS-3 step 1 is paid $38,223 from the locality table, which is higher; in San Francisco, $40,548 from the locality table.
| Area | Locality % | Cells paid from 001M (of 40) |
|---|---|---|
| San Francisco | 46.34 % | 9 |
| New York | 37.95 % | 16 |
| Los Angeles | 36.47 % | 18 |
| Houston | 35 % | 19 |
| Alaska | 32.36 % | 20 |
| Boston | 32.58 % | 20 |
| Fresno | 17.65 % | 34 |
| Reno | 17.52 % | 34 |
| Spokane | 17.67 % | 34 |
| Rest of U.S. | 17.06 % | 35 |
Is your GS-1 to GS-4 cell on the special table?
GS-3 step 4, New York, 2026
$42,047
| Base pay (GS table) | $30,480 |
| Locality payment, New York | $11,567 |
| Hourly rate | $20.15 |
| Biweekly paycheck (gross, 80 hours) | $1,612.00 |
Hourly pay on the special table
Many GS-1 to GS-4 positions are part-time, seasonal or student jobs paid by the hour, so the hourly figure is often the one that matters. It is computed like any other: the annual special rate divided by 2,087, rounded to the cent. GS-1 step 1 on 001M is $16.79 an hour, GS-2 step 1 $17.13, GS-3 step 1 $17.47 and GS-4 step 1 $17.82. Overtime at these grades is always time and a half, since every rate is far below GS-10 step 1. A part-time employee earns these rates for the hours in the scheduled tour, and a seasonal employee keeps the same table from one season to the next.
Because 001M is a single national table, an employee at these grades who moves from Rest of U.S. to most metro areas sees little or no change in pay. Moving to an area where the locality rate beats 001M is what makes the difference, which in 2026 happens mostly at GS-3 and GS-4 in the areas with the highest percentages.
Why the table exists
The General Schedule base table rises by the same percentage every year at all grades, while entry-level wages outside government have risen faster in many places. Without 001M, the lowest grades in Rest of U.S. would fall below what agencies need to hire clerks, aides and trainees. Under 5 U.S.C. 5305, OPM can set higher rates for any group of positions when pay elsewhere makes recruitment or retention hard; 001M is the broadest use of that power, covering every agency and occupation at the bottom of the scale.
What it means for promotions
A promotion from a grade on the special table to a higher grade uses the two-step rule applied to the rates that include the special rate. For low grades, the result can be smaller than a promotion higher up, because the special rates of GS-2, GS-3 and GS-4 are close to each other: step 1 of GS-2 is $35,749, step 1 of GS-3 $36,464 in Rest of U.S. The promotion calculator applies the table automatically, and the pages for GS-1, GS-2, GS-3 and GS-4 show the grade in every area.
Occupational special rates
Table 001M is one of many special rate tables. Others cover specific occupations, sometimes nationwide and sometimes in a list of areas, and they usually reach higher grades. Law enforcement officers have their own tables, which in 2026 carried a raise of up to 3.8 % under Executive Order 14368. This site computes the General Schedule tables and 001M only. If your SF-50 shows another table number, look it up in the OPM special rates database: the rates there replace the ones on this page for your position.
Retirement and benefits
A special rate is basic pay for every purpose. It counts in the high-3, sets the TSP contribution base and the FERS contribution, and fixes the hourly rate for overtime. An employee who spends the last three years of a career on the special table retires on the special rates, which the high-3 calculator handles if you enter those figures.