DFARS 231.205-6 Compensation for personal services

Subsection Defense Federal Acquisition Regulation Supplement

Facts

Citation
DFARS 231.205-6
Type
Subsection
Supplements
FAR 31.205-6 Compensation for personal services
Last amended
78 FR 73451 Effective Dec 6, 2013
Text as of
DFARS Change May 7, 2026
Official text
acquisition.gov

Text from acquisition.gov. Federal Register history from the Federal Register's records of the rules that amended this subsection.

Text

(f)

(1) In accordance with Section 8122 of Pub. L. 104-61, and similar sections in subsequent Defense appropriations acts, costs for bonuses or other payments in excess of the normal salary paid by the contractor to an employee, that are part of restructuring costs associated with a business combination, are unallowable under DoD contracts funded by fiscal year 1996 or subsequent appropriations. This limitation does not apply to severance payments or early retirement incentive payments. (See 231.205-70 (b) for the definitions of “business combination” and “restructuring costs.”)

(m)

(1) Fringe benefit costs that are contrary to law, employer-employee agreement, or an established policy of the contractor are unallowable.

Federal Register history

Final rule Published Effective
Defense Federal Acquisition Regulation Supplement: Unallowable Fringe Benefit Costs (DFARS Case 2012-D038) 78 FR 73451 · 0750-AH76

Sections cited

Quick answers

What is DFARS 231.205-6?

DFARS 231.205-6 is a subsection of the Defense Federal Acquisition Regulation Supplement, titled "Compensation for personal services".

When was DFARS 231.205-6 last changed?

The most recent final rule on record is "Defense Federal Acquisition Regulation Supplement: Unallowable Fringe Benefit Costs (DFARS Case 2012-D038)" (78 FR 73451), published Dec 6, 2013 and effective Dec 6, 2013.

Are changes to DFARS 231.205-6 proposed?

No proposed rule from the last 3 years is waiting on a final rule.

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