Date: April 5, 2013

Bulletin Number: 1247



Change in Maintenance Rates for Employee Housing and Meals


To notify agencies (with the exception of the City University of New York) of increases in maintenance rates for employee housing and meals.

Affected Employees

Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) or 402 (Non-Taxable Maintenance). 

Effective Date(s)

Paychecks dated April 18, 2013 (Institution)
Paychecks dated April 24 2013 (Administration)
Paychecks dated July 17, 2013(SUNY)


In accordance with the Division of the Budget Policy and Reporting Manual, Item B-300 and Item B-300A (March 29, 2013), maintenance rates have been increased. 

Note:  Item B-300 and B-300A present information for specific unions/bargaining units. 

The Determining Taxability of Maintenance Deductions attachment can be used as a guideline for determining the taxable status of maintenance deductions for State employees.

OSC Actions

OSC will create Control-D report NBEN725 (Employees with Maintenance Deductions) to identify employees who have maintenance deductions in each agency.  This report is now available for all agencies except SUNY. 

SUNY’s NBEN725 will be available on June 5, 2013.

Agency Actions

Agencies must report changes to maintenance deductions by inserting a new effective dated row in the General Deductions page.  The effective date should be the first day of the pay period for the check date in which the deduction will be effective.


The Division of Budget Policy and Reporting Manual, Item B-300 and Item B-300A (March 29, 2013) are available from the Division of the Budget at:  http://www.budget.ny.gov/guide/bprm/index.html.

Questions regarding this bulletin may be e-mailed to the Tax and Compliance mailbox.