FEDERAL PAY GUIDE

GS Base Pay vs Locality Pay

GS base pay is the nationwide salary schedule for General Schedule employees, while locality pay adjusts covered salaries based on the employee’s official worksite. Learn how the two rates relate and how to find the correct 2026 GS salary.

What Is the Difference Between GS Base Pay and Locality Pay?

General Schedule pay can be confusing because federal employees often see more than one salary associated with the same grade and step. The two terms that matter most are base pay and locality pay.

GS base pay comes from the nationwide General Schedule. It provides salary rates for GS-1 through GS-15, with 10 steps within each grade.

Locality pay is an adjustment that applies to covered General Schedule employees based on the locality pay area associated with their official worksite. As a result, two employees with the same GS grade and step can have different payable salaries when they work in different locality pay areas.

What Is GS Base Pay?

The GS base pay table is the foundation of the General Schedule salary system. It contains a salary for every combination of grade and step from GS-1 Step 1 through GS-15 Step 10.

The 2026 base General Schedule incorporates a 1% General Schedule increase.

Base pay is useful when comparing grades and steps nationally because the same base schedule applies regardless of locality. However, for many employees working in the United States, the base table alone does not show the final locality-adjusted salary.

What Is Locality Pay?

Locality pay is a geographic adjustment to General Schedule pay. OPM publishes locality pay tables for defined geographic areas as well as a Rest of U.S. locality pay area.

Each locality table has its own locality payment percentage. That percentage is used in determining the locality rate for covered employees in that area.

For example, the 2026 Rest of U.S. table has a locality payment of 17.06%. Other locality areas can have higher percentages.

The important point is that locality pay does not create a different grade or step. An employee remains at the same GS grade and step; the applicable locality schedule changes the payable rate associated with that grade and step.

GS Base Pay vs. Locality Pay at a Glance

How Is Locality Pay Calculated?

At a basic level, a locality rate is derived by applying the applicable locality payment percentage to the employee's scheduled annual rate of pay.

A simplified illustration is:

Locality Rate ≈ Base Rate × (1 + Locality Percentage)

For example, suppose a hypothetical base salary were $80,000 and the applicable locality payment were 20%:

$80,000 × 1.20 = $96,000

The resulting locality-adjusted amount would be approximately $96,000.

This example is for understanding the concept only. For an actual federal salary, use the official OPM locality table for the applicable year, grade and step rather than manually calculating the amount. Official tables account for applicable pay rules and rounding.

2026 Example: Base Pay vs. Rest of U.S. Pay

The difference can be seen by comparing the official 2026 GS base table with the 2026 Rest of U.S. locality table.

The employee's grade and step have not changed in these comparisons. The difference comes from applying the Rest of U.S. locality schedule.

Can Two Employees at the Same Grade and Step Earn Different Salaries?

Yes. This is one of the main reasons locality pay exists.

Suppose two covered federal employees are both GS-12 Step 5. If their official worksites fall in different locality pay areas, they can have different locality-adjusted salaries even though their grade and step are identical.

The employee in an area with a higher applicable locality payment will generally have a higher locality rate, subject to applicable pay limitations and any special-rate provisions.

How Do I Know Which Locality Pay Area Applies?

Do not determine locality pay simply from a state name.

OPM defines locality pay areas geographically. These definitions can include counties, cities and other defined geographic components, and some locality areas extend across state boundaries.

For 2026, OPM states that the geographic definitions of locality pay areas are the same as those used in 2025.

The appropriate locality area is generally determined from the employee's official worksite under federal pay rules.

Why State-Based GS Pay Can Be Misleading

A common search is something like "Texas GS pay scale" or "California GS pay scale." However, an entire state does not necessarily use one locality percentage.

For example, Texas contains multiple named locality pay areas, including Austin, Corpus Christi, Dallas-Fort Worth, Houston, Laredo and San Antonio. Locations outside named locality areas may instead fall under Rest of U.S., depending on OPM's geographic definitions.

This is why an employee should identify the applicable OPM locality area rather than assuming that everyone within a state receives the same locality adjustment.

What Is Rest of U.S. Locality Pay?

Not every federal worksite is located within one of the specifically named locality pay areas.

OPM therefore publishes a Rest of U.S. locality table for covered locations that fall within that locality pay area.

For 2026, the Rest of U.S. locality payment is 17.06%.

Rest of U.S. is still a locality pay schedule. It should not be confused with the nationwide GS base table.

Base Pay Is Not the Same as Rest of U.S. Pay

This distinction is especially important.

GS base pay is the nationwide underlying General Schedule.

Rest of U.S. pay is a locality-adjusted schedule with its own locality payment.

Therefore, an employee covered by Rest of U.S. locality pay generally should not use the base GS salary as the final locality-adjusted annual salary.

How Grades and Steps Work With Locality Pay

Locality pay does not replace the GS grade-and-step structure.

An employee still has a specific combination such as:

• GS-7 Step 3
• GS-9 Step 5
• GS-11 Step 8
• GS-12 Step 1
• GS-13 Step 6

Once the employee's grade and step are known, the appropriate locality table can be used to find the locality-adjusted annual rate.

If an employee advances from one step to another, the new salary is found at the new step on the applicable salary table.

Does Locality Pay Change Your GS Grade?

No. A locality adjustment does not promote an employee or change the employee's grade.

For example, a GS-11 Step 4 employee remains GS-11 Step 4 whether covered by the Atlanta locality table, the Dallas-Fort Worth locality table, the Rest of U.S. table or another applicable locality schedule.

The payable salary can change because the locality schedule changes, but the employee's grade and step remain separate personnel classifications.

Does Locality Pay Change Step Increase Waiting Periods?

No. The locality percentage does not determine the waiting period for a normal within-grade increase.

Within-grade increase waiting periods are based on the employee's current step and applicable WGI rules. Locality pay determines the payable rate associated with the grade and step; it does not create a separate step progression system.

Does Locality Pay Affect Promotions?

Locality pay can matter when determining the payable salary associated with a promotion.

Federal promotion pay-setting rules use the applicable pay schedules and can require geographic conversion when an employee changes official worksite at the same time as a promotion.

For this reason, promotion pay should not be estimated by simply adding a locality percentage to the employee's old salary.

What Happens if You Move to Another Locality Area?

If an employee's official worksite changes from one locality pay area to another, a different locality schedule may become applicable.

The employee can therefore remain at exactly the same GS grade and step while the payable salary changes because of the new locality area.

A move from a higher-locality area to a lower-locality area can also result in a lower locality-adjusted rate even though the employee's grade and step remain unchanged.

Are Locality Percentages the Same Every Year?

No. Employees should use the locality table for the correct calendar year.

OPM publishes annual General Schedule and locality pay tables. Changes to the underlying General Schedule, locality payments or other pay rules can change the salary associated with a particular grade and step.

For this website's 2026 salary pages, use the official 2026 OPM tables rather than a prior-year table.

Locality Pay vs. Cost of Living

Locality pay is sometimes described informally as a cost-of-living adjustment, but that description can be misleading.

The federal locality pay program is not simply a direct calculation of local living expenses such as rent, groceries or transportation.

Locality pay is part of the federal pay-comparability system. Employees should therefore use the locality percentages published by OPM rather than trying to derive a locality rate from a city's cost-of-living index.

Locality Pay vs. COLA

Locality pay should also not automatically be treated as synonymous with a cost-of-living allowance (COLA).

Different federal compensation provisions can have different eligibility requirements, tax treatment and geographic coverage. The appropriate compensation rules depend on the employee's position and duty location.

What About Special Salary Rates?

Locality pay is not always the only schedule that matters.

Some federal positions are covered by special rates. OPM notes that when an applicable special rate for the same grade and step is higher than the corresponding locality rate, the higher special rate may apply.

This means an employee should not automatically assume that the regular locality table determines the final payable rate when the position is covered by an applicable special rate schedule.

Special Rule for Some GS-1 Through GS-4 Employees

OPM specifically notes for 2026 that special rate table 001M covers certain employees at grades GS-1 through GS-4 stationed in the United States.

Where the corresponding 001M special rate is higher than an otherwise applicable locality rate or other special rate, the higher 001M rate applies.

This is another reason to use the official OPM salary information rather than assuming that a simple base-pay-plus-locality calculation always produces the employee's payable salary.

What About Law Enforcement Officer Pay?

Certain General Schedule law enforcement officers are subject to separate pay provisions.

OPM publishes dedicated Law Enforcement Officer locality pay tables, and eligible LEO employees at certain grades can receive higher rates than those shown on the regular GS locality tables.

If a position is covered by the LEO schedule, use the applicable LEO table rather than assuming the standard GS locality table applies.

Pay Caps Can Affect Higher GS Salaries

At higher grades and steps, statutory pay limitations can affect the amount payable.

This can cause multiple high-grade step rates on a locality table to show the same capped salary even though the normal mathematical locality calculation would otherwise produce a higher amount.

For that reason, employees at higher GS grades should use the actual published OPM table rather than calculating the salary solely from a locality percentage.

How to Find Your Correct GS Salary

For most users, the easiest process is:

1. Find your current GS grade.
2. Find your current step.
3. Identify your official worksite.
4. Determine the applicable OPM locality pay area.
5. Open the current year's locality salary table.
6. Find the intersection of your grade and step.
7. Check whether a special rate or other pay provision applies to your position.

The resulting table value is much more useful than trying to estimate a salary from base pay alone.

Example: Same Grade and Step, Different Locality

Suppose Employee A and Employee B are both GS-9 Step 1.

Employee A works at an official worksite covered by Rest of U.S., while Employee B works in a named locality area with a higher locality payment.

Both employees have the same national GS base rate because they share the same grade and step. However, Employee B can have a higher locality-adjusted salary because a different locality percentage applies.

This illustrates why a person's grade and step alone are not always enough to determine the final salary.

When Should You Use the Base GS Table?

The base table is particularly useful for:

• Understanding the underlying GS grade and step structure.
• Comparing national base rates between grades.
• Understanding within-grade amounts.
• Performing certain federal pay-setting calculations.
• Comparing base schedules across years.

However, if the goal is to determine an employee's actual locality-adjusted salary, the applicable locality or special-rate table is generally more relevant.

When Should You Use a Locality Table?

Use a locality table when you know the employee's official worksite and want to determine the locality-adjusted annual rate for a particular GS grade and step.

For example, an employee covered by the Atlanta locality pay area should use the applicable Atlanta table rather than the Rest of U.S. table or national base table when determining the regular locality rate.

GS Base Pay vs. Locality Pay FAQ

Is locality pay added to GS base pay?

Conceptually, locality pay is an adjustment to the scheduled rate of pay. For actual salary figures, use OPM's published locality table because rounding, pay limitations and special-rate rules can affect the final payable amount.

Is base pay the same in every state?

The underlying General Schedule base table is nationwide. Locality-adjusted salaries can differ by geographic pay area.

Is Rest of U.S. the same as base pay?

No. Rest of U.S. is a locality pay area. For 2026 it has a 17.06% locality payment, while the GS base table does not include a locality adjustment.

Does every employee in one state receive the same locality pay?

No. A state can contain multiple locality pay areas, and locality boundaries can also cross state lines. The employee's applicable locality should be determined using the official worksite and OPM's locality area definitions.

Does a higher locality percentage mean a higher salary?

For the same grade and step under otherwise comparable conditions, a higher locality adjustment generally produces a higher locality rate. Pay caps and special-rate provisions can affect the final result.

Does locality pay change my grade or step?

No. Locality pay affects the applicable rate of pay. Your GS grade and step remain separate from the locality adjustment.

Should I calculate locality pay myself?

You can use the percentage to understand how locality adjustments work, but for an actual salary you should use the official OPM table for the correct year, locality, grade and step.

Official OPM Pay Tables

The U.S. Office of Personnel Management publishes the official General Schedule base and locality pay tables. Employees should verify their applicable pay schedule using current OPM information and consult their agency's human resources office when special rates, pay caps, geographic moves or other pay-setting rules may apply.