[Code of Federal Regulations] [Title 29, Volume 4] [Revised as of July 1, 2002] From the U.S. Government Printing Office via GPO Access [CITE: 29CFR1650.113] [Page 385-386] TITLE 29--LABOR COMMISSION PART 1650--DEBT COLLECTION--Table of Contents Subpart A--Procedures for the Collection of Debts by Salary Offset Sec. 1650.113 Liquidation of final check. When the employee retires or resigns or if his or her employment or period of active duty ends before the debt is collected in full, the employee's debt will be automatically deducted from the final payments (e.g., final salary payment, lump-sum leave, etc.) due the employee to the extent necessary to [[Page 386]] liquidate the debt. If the employee's final pay is not sufficient to permit all deductions to be made, the order of precedence for the deductions will be: retirement and FICA; Medicare; Federal income taxes; health benefits; group life insurance; indebtedness due to the United States; State income taxes; and voluntary deductions and allotments.