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Elected and Appointed Officials

Calculating Days Worked

Before you can properly determine the number of days worked to report, you must know:

  • The standard work day for that member’s position,
  • The total hours that member worked from the three-month record of activities and
  • The member’s payroll frequency.

Once you know this information, use the formulas below to calculate the days to report on the Standard Work Day and Reporting Resolution for Elected and Appointed Officials (RS2417-A) and the monthly report. You use these formulas regardless of your payroll frequency or whether your elected and appointed officials work full-time or part-time.

Follow these steps to calculate the number of days to report for the Standard Work Day and Reporting Resolution for Elected and Appointed Officials:

  1. Divide the total number of hours worked on the three-month record of activities by three to get a one-month average number of hours worked.
  2. Next, take the average number of hours worked for one month and divide that number by the standard work day to get the average days worked per month.
  3. The average days worked per month should be recorded in the Days/Month column of the Standard Work Day and Reporting Resolution for Elected and Appointed Officials.

Next, determine the days worked that should be reported on the monthly report

  1. Take the number in the Days/Month column and multiply it by 12 to get the total number of days the official works in a year.
  2. Then divide the total number of days worked per year by the number of pay periods in the year to arrive at the days worked per pay period.
  3. Use this number for each pay period on the monthly report you submit to the Retirement System.

If the total number of days to report for the month exceeds the maximum number of days reportable, then report the maximum number of days. Read our Employer Reporting Basics presentation to learn how to report the maximum number of days worked.

Examples

Example #1

A Town Supervisor works 390 hours during a three-month period. The standard work day for the position is six hours. The Town Supervisor is paid bi-weekly.

Days to report for the Standard Work Day and Reporting Resolution for Elected and Appointed Officials:

  1. 390 ÷ 3 = 130, which is the average number of hours per month
  2. 130 ÷ 6 hour standard work day = 21.67 (rounded to 2 places after the decimal)
  3. Record 21.67 in the Days/Month column of the Standard Work Day & Reporting Resolution for Elected and Appointed Officials

Days to report on the monthly report

  1. 21.67 days worked per month × 12 months = 260.04 days per year
  2. 260.04 days per year ÷ 26 bi-weekly payrolls per year = 10 days
  3. 10 days should be reported for each pay period on the monthly report*

*For a two pay period month, 20 days should be reported. For a month with three pay periods, 30 days should be reported.

Example #2

A Town Board Member works 186 hours during a three-month period. The standard work day for the position is six hours. The Town Board Member is paid weekly.

Days to report on the Standard Work Day and Reporting Resolution for Elected and Appointed Officials

  1. 186 ÷ 3 = 62, which is the average number of hours per month
  2. 62 ÷ 6 hour standard work day = 10.34 (rounded to 2 places after the decimal)
  3. Record 10.34 in the Days/ Month column of the Standard Work Day and Reporting Resolution for Elected and Appointed Officials

Days to be reported on the monthly report

  1. 10.34 days worked per month × 12 months = 124.08 days per year
  2. 124.08 days per year ÷ 52 weekly payrolls per year = 2.39 days (rounded)
  3. 2.39 days should be reported for each pay period on the monthly report*

*For a four pay period month, 9.56 days should be reported. For a month with five pay periods, 11.95 days should be reported.