The leave year always begins the first day of the first full pay period in the calendar year. The 2021 leave year begins January 2, 2021 (Pay Period 02-2021), extends for 26 full pay periods, and ends December 31, 2021 (Pay Period 01-2022). APWU - Implementation Dates for Pay Increases in New. Email. Although the federal code does not apply to postal employees, USPS regulations provide the same entitlement of paid military leave. In July 2003, on appeal from a decision of the Merit Systems Protection Board (MSPB), a federal appeals court overturned the government’s longstanding practice of charging paid military leave for non-workdays while performing. earned income ( salaries , wages, tips, commissions) and unearned income (interest, dividends). Federal income tax rates are the same across the country. Some states and localities also have state and local.