The NTSB appeared to figure her block hours for the year and multiply them by the Colgan first year F/O rate of $21 an hour, which was an incorrect calculation.

Colgan management did not originally argue the figure, and eventually settled on $23,900, which I assume included her overguarantee, but should not have included per diem.

The bottom line is a first year Colgan F/O is expected to live on $18,900 a year before taxes, before uniform expenses, before per diem, before overtime and before any other income adjustments are made. ($21 x 75 hour guarantee x 12 bid periods) This is the minimum salary, and there are no guarantees one will make any more than that. Per diem is not income, it's a reimbursement for the expenses we incur while on business.