48 CFR · Federal Acquisition Regulation and Defense supplement

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The codified text (eCFR, as of 2026-10-02). Under the Revolutionary FAR Overhaul ↗, agencies follow class deviations with new text for many parts while the formal rules go through the Federal Register: check the solicitation and your contract's clauses, which rule.

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14 sections with “accrued payments”

  • FAR 22.1022 Withholding of contract payments.
    …epartment of Labor, shall withhold—the amount needed to pay such underpaid employees from accrued payments due the contractor on the contract, or on any other prime contract (whether subject to the Service Contract Labor Standards statute o…
  • FAR 52.222-62 Paid Sick Leave Under Executive Order 13706.
    …tractor under this or any other Federal contract with the same Contractor, so much of the accrued payments or advances as may be considered necessary to pay employees the full amount owed to compensate for any violation of the requirements …
  • FAR 52.232-7 Payments under Time-and-Materials and Labor-Hour Contracts.
    …nt for cash and trade discounts, rebates, scrap, commissions, and other amounts that have accrued to the benefit of the Contractor, or would have accrued except for the fault or neglect of the Contractor. The Contractor shall not deduct fro…
  • FAR 52.232-12 Advance Payments.
    … shall be deducted from payments, other than advance payments, due the Contractor. If the accrued interest exceeds the payment due, any excess interest shall be carried forward and deducted from subsequent payments. Interest carried forward…
  • FAR 31.001 Definitions.
    As used in this part— Accrued benefit cost method means an actuarial cost method under which units of benefits are assigned to each cost accounting period and are valued as they accrue; i.e., based on the services performed by each employe…
  • FAR 31.205-6 Compensation for personal services.
    …1) Bonuses and incentive compensation are allowable provided the— (i) Awards are paid or accrued under an agreement entered into in good faith between the contractor and the employees before the services are rendered or pursuant to an esta…
  • FAR 52.232-16 Progress Payments.
    …n of the Contractor's payment request to the Government. (3) The Government will exclude accrued costs of Contractor contributions under employee pension plans until actually paid unless— (i) The Contractor's practice is to make contribut…
  • FAR 22.2109 Enforcement of Executive Order 13706 paid sick leave requirements.
    …overed by the E.O. or any other Federal contract with the same contractor, so much of the accrued payments or advances as may be considered necessary to pay employees the full amount owed to compensate for any violation of E.O. 13706 or 29 …
  • FAR 52.222-7 Withholding of Funds.
    … prevailing wage requirements, which is held by the same Prime Contractor, so much of the accrued payments or advances as may be considered necessary to pay laborers and mechanics, including apprentices, trainees, and helpers, employed by t…
  • FAR 52.222-41 Service Contract Labor Standards.
    …h employee would have been entitled if employed under the predecessor contract, including accrued wages and fringe benefits and any prospective increases in wages and fringe benefits provided for under such agreement. No Contractor or subco…
  • FAR 32.604 Demand for payment.
    …on by the date identified in the demand for payment. (3) The basis for and amount of any accrued interest or penalty. (4)(i) For debts resulting from specific contract terms (e.g., debts resulting from incentive clause provisions, Quarter…
  • FAR 50.103-4 Facts and evidence.
    …under the contracts involved if it is enabled to complete them, broken down between costs accrued to date and completion costs, and between costs paid and those owed. (3) A statement and evidence of the contractor's estimate of the final p…
  • FAR 52.212-4 Contract Terms and Conditions—Commercial Products and Commercial Services.
    …tract in the next succeeding 30 days, if added to all other payments and costs previously accrued, will exceed 85 percent of the ceiling price in the Schedule, the Contractor shall notify the Contracting Officer giving a revised estimate of…
  • FAR 52.216-7 Allowable Cost and Payment.
    …nts that have been paid by cash, check, or other forms of payment to subcontractors. (2) Accrued costs of Contractor contributions under employee pension plans shall be excluded until actually paid unless— (i) The Contractor's practice is…

FAR (chapter 1)

DFARS (chapter 2, Defense)

Source: eCFR, 48 CFR chapters 1 and 2 (GPO GovInfo bulk data) ↗. Rule changes in progress: FAR, DFARS. Terms: glossary.