Purpose:
The purpose of this bulletin is to inform agencies of the Fiscal Year 2023-2024 Increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson.
Affected Employees:
Seasonal employees in Administrative Services Unit (BU02), Operational Services Unit (BU03), Institutional Services Unit (BU04), Division of Military and Naval Affairs Unit (BU47), Professional, Scientific, and Technical Services Unit (BU05) and in a seasonal position designated Management Confidential (BU06) who meet the eligibility criteria are affected.
Background:
| Payment (Time Entry Earnings Code) | Fiscal Year 2023-2024 Unit/Override Rate |
| Seasonal Loc Pay - 8 hour (LCA) | $2243.54 |
| Seas Loc Over 1520 - 8 hr. (LCB) | $1.48/hour |
| Seasonal Loc Pay - 7.5 hrs. (LCC) | $2243.54 |
| Seas Loc Over 1425 - 7.5 hr (LCD) | $1.57/hour |
| Seas Loc Pay Mid Hudson-8 hr. (LCE) | $1121.40 |
| Seas LOC Mid Hud over 1520 8hr (LCF) | $0.74/hour |
| Seasonal LOC Mid Hud - 7.5 hr. (LCG) | $1121.40 |
| Sea LOC Mid Hud ovr 1425-7.5hr (LCH) | $0.79/hour |
Chapter 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and CSEA, and Chapter 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and PEF and implemented payment increases for M/C employees, provide for an increase to Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates of payment.
Effective Dates:
The increased Seasonal Location Pay and Seasonal Location Pay Mid-Hudson rates are effective for payments processed with an effective date in Fiscal Year 2023-2024.
Eligibility Criteria:
Employees in Bargaining Units 02, 03, 04, 05, 06 and 47 who received Earnings Code LCA, LCB, LCC, LCD, LCE, LCF, LCG and/or LCH with an effective date in Fiscal Year 2023-2024 are entitled to the increased payment amount.
OSC Actions:
OSC has increased the Unit/Override Rate for Time Entry Earnings Codes LCA, LCB, LCC, LCD, LCE, LCF, LCG and LCH to correspond to those provided in the Eligibility Criteria section.
The Seasonal Location Pay and Seasonal Location Pay Mid-Hudson payments paid in checks dated prior to 02/22/2024 (Institution) and 02/28/2024 (Administration) with an Earnings Begin and End Date of 12/14/2023 or later were paid at the prior rate of pay. OSC automatically calculated the retroactive adjustments owed to employees and will pay these monies using Earnings Code AJR (Adjust Raise) in checks dated 04/10/2024 (Administration) and 04/18/2024 (Institution).
Agency Actions:
Agencies should continue to submit Seasonal Location Pay and Seasonal Location Pay Mid-Hudson payments on the Time Entry page or the Time Entry Interface (NPAY502) using Earnings Codes LCA, LCB, LCC, LCD, LCE, LCF, LCG and LCH as applicable.
| Payment (Time Entry Earnings Code) | Fiscal Year 2023-2024 OT Rate per Hour |
|---|---|
| Seasonal Loc Pay - 8 hour (LCA) | $2.22 |
| Seas Loc Over 1520 - 8 hr. (LCB) | $2.22 |
| Seasonal Loc Pay - 7.5 hrs. (LCC) | $2.36 |
| Seas Loc Over 1425 - 7.5 hr (LCD) | $2.36 |
| Seas Loc Pay Mid Hudson-8 hr. (LCE) | $1.11 |
| Seas LOC Mid Hud over 1520 8hr (LCF) | $1.11 |
| Seasonal LOC Mid Hud - 7.5 hr. (LCG) | $1.19 |
| Sea LOC Mid Hud ovr 1425-7.5hr (LCH) | $1.19 |
Agencies should also continue to use Time Entry Earnings Code ASA to report the appropriate overtime adjustments needed for employees who earn overtime in the same fiscal year that a Seasonal Location Pay and Seasonal Location Pay Mid-Hudson payment is earned. The following chart provides the new Fiscal Year 2023-2024 rates in effect for calculating the overtime adjustments:
Tax Information:
These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable gross, and reported on the employee’s Form W-2.
The adjustment (Earnings Code AJR) is supplemental taxable income and will be included in the employee’s taxable gross subject to all employment and income taxes.
Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method (1.95975% for Yonkers residents and 0.50% for Yonkers non-residents).
Undeliverable Checks:
https://www.osc.state.ny.us/files/state-agencies/payroll/pdf/ac934p-fillable.pdf
When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks.
Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request with a reason of Exchange in PayServ. The Report of Check Exchange (AC 1476-P), Next of Kin Affidavit (AC 934-P), and original death certificate should be submitted to the Payroll Reversal and Exchange mailbox at the same time as the Stop Payment Request. 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 this increase and submitting Seasonal Location Pay and Seasonal Location Pay Mid-Hudson payments may be directed to the Payroll Earnings mailbox.