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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 NYSLRS and cannot be used in a final average salary (FAS) calculation.

Effective January 1, 2018, the overtime cap increases each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year period ending September 30 of the previous year. Prior to January 1, 2018, the overtime cap increased each fiscal year.

Employers should report overtime until the member has reached the overtime cap for that calendar year. Once the cap has been reached, employers should not report any additional overtime paid to that member for the remainder of the calendar 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.

Calendar Year Overtime Limit
2019 $16,779
2018 $16,406
Fiscal Year* Overtime Limit
*The State’s fiscal year runs April 1 through March 31.
**Prorated overtime cap for April 1, 2017, through December 31, 2017.
2017** $12,036
2016 $15,608
2015 $15,490
2014 $15,261
2013 $15,000

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 FAS.

Employers should report overtime until the member has reached the overtime cap for that calendar year. Once the cap has been reached, employers should not report any additional overtime paid to that member for the remainder of the calendar 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.

(Rev. 1/19)