State Agencies Bulletin No. 1470

Subject
Repayment of the Council 82 SSPU Bargaining Units 61 & 91 Deficit Reduction Plan (DRP) Reductions
Date Issued
March 8, 2016

Purpose

To inform agencies of OSC’s automatic processing of the repayment of Council 82 SSPU DRP reductions.

Affected Employees

Employees whose balance of Council 82 SSPU DRP reductions is less than zero (0) in one or more record number

Background

As part of the Council 82 SSPU Bargaining Units 61 & 91 Deficit Reduction Plan (DRP) created pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division of the Budget Bulletin B-1201 issued June 22, 2012, the balance of each employee’s actual DRP reductions will be repaid to the employee in equal biweekly installments over 39 consecutive pay periods beginning with the final paycheck of fiscal year 2015-2016.

Effective Date(s)

Repayment of the Council 82 SSPU DRP reductions will begin in the following pay periods:

Cycle/Pay Period/Type Pay Period Begin Date Check Date
Administration Extra Lag 02/18/2016 03/23/2016
Administration 25 Lag 02/25/2016 03/23/2016
Administration 26 Current 03/10/2016 03/23/2016
Institution Extra Lag 02/25/2016 03/31/2016
Institution 25 Lag 03/03/2016 03/31/2016
Institution 26 Current 03/17/2016 03/31/2016

Repayment of the Council 82 SSPU DRP reductions will end in the following pay periods.

Cycle/Pay Period/Type Pay Period Begin Date Check Date
Administration Extra Lag 08/03/2017 09/06/2017
Administration 10 Lag 08/10/2017 09/06/2017
Administration 11 Current 08/24/2017 09/06/2017
Institution Extra Lag 08/10/2017 09/14/2017
Institution 11 Lag 08/17/2017 09/14/2017
Institution 12 Current 08/31/2017 09/14/2017

Eligibility Criteria

Employees whose sum of the gross YTD for calendar year 2011 and greater for the following earnings codes is less than zero (0) in any record number is eligible for the repayment:

Bargaining Unit 61
Earnings Code Description
D4L 12-13 SSPU 61 DRP -1.538%
R4L 12-13 SSPU 61 Retro DRP -1.538%
D8L 12-13 SSPU 61 DRP -1.538%
R8L 12-13 SSPU 61 Retro DRP -1.538%
D5L 12-13 SSPU 61 DRP Oth -1.538%
D6L 12-13 SSPU 61 DRP Repayment
Bargaining Unit 91
Earnings Code Description
D4K 12-13 SSPU 91 DRP -1.538%
R4K 12-13 SSPU 91 Retro DRP -1.538%
D8K 12-13 SSPU 91 DRP -1.538%
R8K 12-13 SSPU 91 Retro DRP -1.538%
D5K 12-13 SSPU 91 DRP Oth -1.538%
D6K 12-13 SSPU 91 DRP Repayment

New Earnings Code

OSC has created a new earnings code to process the repayment of the Council 82 SSPU DRP reductions:

Additional Pay Earnings Code Description
D7L Final SSPU 61 DRP Repayment
D7K Final SSPU 91 DRP Repayment

OSC Actions

OSC will insert a row on the Additional Pay page for each record number in which the sum of the employee’s gross earnings YTD for Earnings Codes D4L, R4L, D8L, R8L, D5L and D6L for Bargaining Unit 61 and D4K, R4K, D8K, R8K, D5K and D6K for Bargaining Unit 91 for calendar year 2011 and greater is less than zero (0).

The inserted row on the Additional Pay page will be set up as follows:

Bargaining Unit 61
Earnings Code: D7L
Effective Date: Pay Period Begin Date as noted above for the employee’s Pay Cycle/Pay Period Type.
Goal Amount: The sum of gross earnings YTD for Earnings Codes D4L, R4L, D8L, R8L and D5L for calendar year 2011 and greater for this record number (entered as a positive amount).
Earnings: If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of Absence on any record number, the Earnings field is equal to the Goal Amount for this record number divided by 39 and rounded up to the next cent. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on all record numbers, the Earnings field is equal to the Goal Amount for this record number.
Bargaining Unit 91
Earnings Code: D7K
Effective Date: Pay Period Begin Date as noted above for the employee’s Pay Cycle/Pay Period Type
Goal Amount: The sum of gross earnings YTD for Earnings Codes D4K, R4K, D8K, R8K and D5K for calendar year 2011 and greater for this record number (entered as a positive amount).
Earnings: If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of Absence on any record number, the Earnings field is equal to the Goal Amount for this record number divided by 39 and rounded up to the next cent. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on all record numbers, the Earnings field is equal to the Goal Amount for this record number.

In each subsequent pay period through the end of the repayment of the Council 82 SSPU DRP reductions, OSC will review the Additional Pay records using Earnings Codes D7L for Bargaining Unit 61 and D7K for Bargaining Unit 91 for each employee who has not received repayment of all Council 82 SSPU DRP reductions. If the employee’s Payroll Status is equal to Terminated, Retired or Deceased on all record numbers, OSC will pay the balance of Council 82 SSPU DRP reductions in each record number.

OSC will insert a row on the Additional Pay page for each record number as follows:

Bargaining Unit 61
Earnings Code: D7L
Effective Date: Pay Period End Date for the employee’s Pay Cycle/Pay Period Type for the pay period being processed
Goal Amount: Carried forward from previous row
Earnings: The difference between the Goal Amount and Goal Balance
Bargaining Unit 91
Earnings Code: D7K
Effective Date: Pay Period End Date for the employee’s Pay Cycle/Pay Period Type for the pay period being processed
Goal Amount: Carried forward from previous row
Earnings: The difference between the Goal Amount and Goal Balance

Agency Actions

Beginning in the pay periods noted above, agencies must not submit any transactions related to the Council 82 SSPU Deficit Reduction Plan including transactions to process a repayment.

Miscellaneous Payment Information

The Council 82 SSPU Deficit Reduction Plan Repayment is pensionable but is not included in the calculation of overtime.

Deduction Information

All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased are automatically cancelled by OSC after three (3) pay periods with the exception of the following:

Code Description
410 Health Care Spending Account
420 NY Dependent Care Contribution
425 Repay State Loans/Debt
426 Higher Ed Repay State Loan
428 Dependent Care
433 Total Unemployment Ins Owed
500 Medicare Deficiency
501 Social Security Deficiency
502 NYS SS/Medicare Deficiency
GARNSH Garnishments
HIATRG Regular After Tax Health
HIATSP Special After Tax Health Adj
HIBTRG Regular Before Tax Health
HIBTSP Special Before Tax Health Adj

Tax Information

These monies are taxable income are subject to all employment taxes and income taxes. The monies will be included in the employee’s taxable gross and will be reported on the employee’s Form W-2.

Payroll Register and Employee’s Paycheck/Advice

The Earnings Code D7L for Bargaining Unit 61 and D7K for Bargaining Unit 91 and the amount paid will be displayed on the Payroll Register. The Earnings Description Final SSPU 61 DRP Repayment and Final SSPU 91 DRP Repayment and the amount paid will appear on the employee’s paycheck stub or direct deposit advice.

Undeliverable Checks

If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency should forward the check to the NYS Department of Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908.

Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit (Form AC 934-P), original Death Certificate and a Report of Check Exchange (Form AC 1476-P).  If a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along with a New Report of Check Exchange.

Questions

Questions regarding the Council 82 SSPU Deficit Reduction Plan Repayment should be directed to the applicable budget examiner at the Division of the Budget.

Questions regarding payroll processing of the Council 82 SSPU Deficit Reduction Plan Repayment should be directed to the Payroll Earnings mailbox.