Section 576.2 of the F-21 Rural Procedures Handbook:
Recording EMA
All three weekly EMA fields of (hours), (trips), and (miles) must be recorded on
all PS Forms 1314-A regardless of route type (except route numbers A990
(leave for a Designation 76), A995 (Training), A996 (FMLA), and A999
(Training)) to calculate EMA correctly. The lesser of the calculated hours or
trips is compared with the calculated miles. EMA is paid on whichever is
greater (see Exhibit 576.2). The fields are abbreviated as follows:
Hrs. — Total route hours used delivering mail (2-digit field).
Tr — Total route trips per week (1-digit field).
Miles — Total miles traveled for the week, including any deviation (3-digit
field).
Example:
EMA hours = $6.30 per hour
EMA trips = $22.80 per trip
EMA miles = $ 0.57 per mile
EMA will be paid per hour, trip, or mile, not to exceed the amount provided in
the special EMA chart for route stops and miles.
Week 1 - 28 hours × $6.30 = $176.40
6 trips × $22.80 = $136.80
The lesser amount ($136.80) is compared with calculated miles:
250 miles × $ 0.57 = $142.50
The greater amount ($142.50) is then paid.
This seems confusing at first, but just take a deep and put on your math hat. I've kinda become an expert in this lately. Mind you, the example figures are outdated. This guide was last updated in August 2009. The latest figures, I believe, are $7.30 per hour, $27.20 per trip, and .68 per mile.