By agency, the SEC and the FDIC—both of which have special salary authorities due to the nature of their work—have the highest average salaries, of about $174,000 and $139,000, followed by NRC, NASA and EPA. On the low end among large agencies were Air Force, Agriculture and VA, all just below $74,000. The average and median salaries for men are $84,083 and $77,698, while those for women were $78,189 and $72,533. An OPM report of two years ago concluded that all but a few percentage points of the gender difference also can be attributed to occupational differences, although it did not rule out wage bias as a factor in the remainder.