Purpose

The purpose of this bulletin is to provide agency instructions for processing the 2020 Institution Teacher Summer Session Payments and to inform agencies of new Earnings Codes used to process the payments.

Affected Employees

Teachers in the Professional, Scientific and Technical Services Unit – BU05 or designated Management or Confidential in BU06 who work Summer Session in 2020 are affected.

Background

Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall receive additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is performed in his/her regular position and/or in a title allocated to the same salary grade of his/her regular position.

Effective Date(s)

This payment is effective the beginning of Summer Session as determined by the facility.

Eligibility Status

• Contracts for 21P teachers will end on the last day of the academic year as reported in the employee’s Contract Pay page.  Location Pay and Inconvenience Pay must end the last day of the contract.
• 21P teachers will remain Active in their regular position but will not be paid unless Summer Session is reported.
• If the teacher is 21P, is not working Summer Session and will not return to work in the fall of 2020, the agency must process a termination effective the day after the end of the employee’s contract.
• Calendar (CAL) teachers will remain Active in their regular position and continue to be paid.

OSC Actions

OSC has created new Earnings Codes to be used when processing Summer Session Payments for CAL and 21P employees who work Summer Session at the same grade and in the same agency where they perform their academic service. The new Earnings Codes reflect the number of days in the facility contract (2XX – Teacher Summer Session, # of days).  See table below:

Note: Divide annual salary by the Number of Hours in the Facility Contract listed in the above table to determine the hourly rate.

Agency Actions for Summer Session Procedures

Agencies must process Summer Session payments using the procedures outlined below, as applicable:

• For CAL and 21P employees who work Summer Session at the same grade and in the same agency where they perform their academic service, the agency must submit a transaction on the Time Entry page using the earnings code that reflects the number of days in the facility contract (2XX – Teacher Summer Session, # of days) to report the number of hours worked. The Earnings Code will automatically calculate the hourly rate based on the regular annual salary effective on the Earns End Date divided by the number of contract hours at the facility where they perform their regular duties. See table above. The 2XX code will then multiply this hourly rate by the number of submitted hours.
• For CAL and 21P employees who work Summer Session in the same agency but at a different grade and salary level, the agency must submit a transaction on the Time Entry page using Earnings Code SES – Summer Session. The number of hours worked and the amount of the payment must be included. The grade and salary must be entered in Time Entry Comments.
  • To calculate the amount of the SES, determine the appropriate regular annual salary effective on the Earns End Date divided by the number of contract hours at the facility where the employee performs his/her regular duties (see chart above). Then multiply this hourly rate by the number of submitted hours.
• CAL or 21P employees who work Summer Session in an agency other than the agency where they perform their academic service must be Concurrently Hired or Rehired using the Reason Code 3MO (Three Month) and appointed into positions with a Pay Basis Code of HRY.  An hourly rate must be submitted using the Action Pay Change.  Agencies must report RGH in the Time Entry page with the number of hours worked.
  • When determining the hourly rate, use the number of days in the facility contract where the employee performed his/her regular duties.
• New employees who have no Active service in PayServ must be Hired or Rehired into positions with a Pay Basis Code of HRY using the Reason code 3MO (Three Month).  An hourly rate must be submitted using the Action Pay Change.  Agencies must report RGH in the time Entry page with the number of hours worked.
  • When determining the hourly rate, use the number of days in the facility contract where the summer session is worked.

Agencies should refer to the attached chart titled Institution Teachers 2019-2020 Contract Dates, which outlines the number of contract days for each Department.

Retirement and Deduction Information

For Calendar (CAL) employees:

• All deductions will continue to be processed for teachers working Summer Session in the same agency where they perform their academic service.
• OSC will report salary for the Summer Session to the appropriate retirement system for employees working in the same agency.
• Agencies are responsible for starting retirement for employees working Summer Session in a different agency in order that the salary is reported to the appropriate retirement system.

For 21P employees:

• Retirement loans and arrears will continue for teachers working Summer Session in the same agency. Agencies should not end date these deductions.
• Agencies must start retirement loans and arrears deductions for teachers working Summer Session in a different agency.
• The Department of Civil Service will submit a file to OSC to cancel health insurance.
• Agencies must cancel union insurances and maintenance deductions using an effective date of the first day of the pay period immediately following the contract end date.
• OSC will report service credit days for employees who are members of the New York State Employees’ Retirement System (Plan Type 7Y) and have a Payroll Status of Active or Leave with Pay.
• OSC will report salary for the Summer Session to the appropriate retirement system for employees working in the same agency.
• Agencies are responsible for starting retirement for employees working Summer Session in a different agency in order that the salary is reported to the appropriate retirement system.
• Agencies must complete ERS Form RS2050 to report service credit days in excess of days reported by OSC for part-time employees.

Direct Deposit

Direct deposit will continue to be processed for teachers working Summer Session in the same agency.

Agencies must start direct deposit for teachers working Summer Session in a different agency.

Back End Splits

Agencies will have the option of doing back-end splits each pay period or changing the combination code at the Position Pool.  It is important to note that changing the combination code at the Position Pool impacts all employees in that pool.

Termination of Summer Session Employment

For teachers working Summer Session, the agency must insert a row using the Action/Reason code of Termination/TER (Term) for the following instances:

• A teacher who works Summer Session in an agency other than the agency in which the employee worked during the academic year but is not continuing in the Summer Session agency in the fall of 2020 must be terminated at the end of the Summer Session.
• A teacher who is appointed only for the Summer Session and is not continuing in the fall of 2020 must be terminated at the end of the Summer Session.
• A 21P teacher who works Summer Session in the same agency and is not continuing in the fall of 2020 must be terminated at the end of the Summer Session.
• A CAL teacher who will not be continuing in the fall of 2020 must be terminated effective 09/01/2020.

2020-2021 Academic Year

All procedures for the 2020-2021 academic year will be provided in a future payroll bulletin.

Tax Information

An Institution Teacher Summer Session Payment is taxable income, will be included in the employee’s taxable gross wages, and is subject to all employment and income taxes.

Questions

Questions regarding eligibility or payment information may be directed to the Payroll Earnings mailbox.

Questions regarding deductions may be directed to the Payroll Deduction mailbox.

Questions regarding retirement may be directed to the Payroll Retirement mailbox.

Questions regarding direct deposit may be directed to the DD Returns and Reversals mailbox.