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NYS Comptroller

Thomas P. DiNapoli

Overtime Limits for Tier 6

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Employees’ Retirement System Members

Overtime pay in excess of an annual cap is not included in the definition of wages. It should not be reported to the Retirement System and cannot be used in a final average salary calculation.

The overtime cap increases each fiscal year. The amount of the increase is based on the Consumer Price Index on December 31 of the previous year.

Employers should report overtime until the member has reached the overtime cap for that fiscal year. Once the cap has been reached, employers should not report any additional overtime paid to that member for the remainder of the fiscal year. The member’s salary and days worked must still be reported; only overtime pay that exceeds the cap should not be reported. In addition, contributions should not be collected on any overtime amounts greater than the cap.

Fiscal Year* Overtime Limit
*The State’s Fiscal Year runs from April 1 through March 31.
2013 $15,000
2014 $15,261
2015 $15,490
2016 $15,608
2017 $15,721
2018 $16,048

Other Earnings Limitations

Earnings from more than two separate employers in any one year will be excluded from the definition of wages for Retirement System purposes.

Police and Fire Retirement System Members

Overtime pay in excess of 15 percent of a member’s regular annual wages cannot be used in the calculation of a member’s final average salary.

(Rev. 4/17)