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C O L L E G EO FT H EC A N Y O NS EMERGENCY OPERATIONS PLAN (TOP) (Revised 2019)NOTE Mouse over the icon at left for important information about navigating this document.1 EMERGENCY OPERATIONS PLAN

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What is c o l l?

COLL stands for Cost of Living Allowance.

Who is required to file c o l l?

COLL is typically filed by employers who provide cost of living allowances to their employees.

How to fill out c o l l?

To fill out COLL, the employer needs to report the amount of the cost of living allowance provided to each employee.

What is the purpose of c o l l?

The purpose of COLL is to adjust employees' salaries to account for differences in the cost of living in different locations.

What information must be reported on c o l l?

The amount of the cost of living allowance provided to each employee must be reported on COLL.

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