State Agencies Bulletin No. 1473

Subject
Repayment of the United University Professions (UUP) Bargaining Unit 68 Deficit Reduction Plan (DRP) Reductions
Date Issued
March 8, 2016

Purpose

To inform agencies of OSC’s processing of the repayment of United University Professions (UUP) Bargaining Unit 68 DRP reductions

Affected Employees

Employees whose balance of United University Professions (UUP) Bargaining Unit 68 DRP reductions is less than zero (0) in one or more record number

Background

As part of New York State and the United University Professions (UUP) Bargaining Unit 68 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-1210 issued September 20, 2013, the balance of each employee’s actual DRP reductions will be repaid for Year-Round employees in equal biweekly installments over 39 consecutive pay period beginning with the final paycheck of fiscal year 2015-2016. For Summer Seasonal employees (who do not work consecutive payroll periods), repayment will begin when the employee rejoins the payroll in fiscal year 2016-2017 for the 2016 summer season and will end when the employee leaves payroll for the season.  Such employees will not be paid out in a lump sum, DRP repayments will resume when the employee rejoins the payroll in fiscal year 2017-2018 for the 2017 summer season and again cease once the employee leaves the payroll for the 2017 summer session.  Any remaining repayments will be made on September 28, 2017 for Institution and October 4, 2017 for Administrative employees, regardless of whether the employee is on the payroll at the time.

Effective Date(s)

Repayment of the United University Professions (UUP) Bargaining Unit 68 DRP reductions will begin in the following pay periods:

Cycle/Pay Period/Type Pay Period Begin Date Check Date
Administration Extra Lag 03/03/2016 04/06/2016
Administration 26 Lag 03/10/2016 04/06/2016
Administration 27Current 03/24/2016 04/06/2016
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 United University Professions (UUP) Bargaining Unit 68 DRP reductions will end in the following pay periods:

Cycle/Pay Period/Type Pay Period Begin Date Check Date
Administration Extra Lag 08/17/2017 09/20/2017
Administration 11 Lag 08/24/2017 09/20/2017
Administration 12 Current 09/07/2017 09/20/2017
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 gross earnings 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:

Year Round
Earnings Code Description
D8D 13-15 68 DRP -1.923%
R8D 13-15 68 Retro DRP -1.923%
D9D 13-15 68 DRP Oth -1.923%
D3D 13-15 68 DRP Repayment
D4D 14-16 68 DRP -1.538%
R4D 14-16 68 Retro DRP -1.538%
D5D 14-16 68 DRP Oth -1.538%
D6D 14-16 68 DRP Repayment
Summer Seasonal
Earnings Code Description
D4H 15-16 68 SS DRP -1.538%
R9H 15-16 68 SS Retro DRP -1.538%
D3H 14-15 68 SS DRP Repayment
D9H 14-15 68 SS DRP Oth -1.923% RP
D8H 14-15 68 SS DRP -1.923% RP
R8H 14-15 68 SS Retro DRP -1.923% RP
D5H 15-16 68 SS DRP Oth -1.538%
D6H 15-16 68 SS DRP Repayment

New Earnings Code

OSC has created a new earnings code to process the repayment of the United University Professions (UUP) Bargaining Unit 68 DRP reductions.

Additional Pay Earnings Code Description
D7H Final 68 SS DRP Repayment
D7D Final 68 2 Day 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 D4H, R9H, D3H, D9H, D8H, R8H, D5H, D6H and D8D, R8D, D9D, D3D, D4D, R4D, D5D and D6D for calendar year 2013 and greater is less than zero (0).

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

Earnings Code: D7D for Year Round D7H for Summer Seasonal
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 D4H, R9H, D3H, D9H, D8H, R8H, D5H, D6H and D8D, R8D, D9D, D3D, D4D, R4D, D5D and D6D for calendar year 2013 and greater for this record number (entered as a positive amount).
Earnings: If the employee’s Payroll Status is equal to Active or Leave With Pay 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.

In each subsequent pay period through the end of the repayment of the United University Professions (UUP) Bargaining Unit 68 DRP reductions, OSC will review the Additional Pay records using Earnings Code D7D and D7H for each employee who has not received repayment of all United University Professions (UUP) Bargaining Unit 68 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 United University Professions (UUP) Bargaining Unit 68 DRP reductions in each record number when the repayment is subject to end using the chart provided above for the ending installments, no later than 8/31/2017.

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

Earnings Code: D7D for Year Round D7H for Summer Seasonal
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 United University Professions (UUP) Bargaining Unit 68 Deficit Reduction Plan including transactions to process a repayment.

Miscellaneous Payment Information

The United University Professions (UUP) Bargaining Unit 68 Deficit Reduction Plan Repayment is pensionable but is not included in the calculation of overtime. 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 and 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 D7D for Year Round and D7H for Summer Seasonal and the amount paid will be displayed on the Payroll Register. The Earnings Description Final 68 DRP Repayment for Year Round and Final 68 SS DRP Repayment for Summer Seasonal 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 United University Professions (UUP) Bargaining Unit 68Deficit Reduction Plan Repayment should be directed to the applicable budget examiner at the Division of the Budget.

Questions regarding payroll processing of the United University Professions (UUP) Bargaining Unit 68Deficit Reduction Plan Repayment should be directed to the Payroll Earnings mailbox.