State Agencies Bulletin No. 1840

Subject
2020 CSEA Tool Allowance Payment
Date Issued
June 26, 2020

Purpose

The purpose of this bulletin is to provide agency instructions for processing the 2020 Tool Allowance Payment.

Affected Employees

Employees in the Operational Services Unit (BU03) of the Department of Transportation, the Division of State Police and the Office of Parks, Recreation and Historic Preservation who meet the eligibility criteria are affected.

Background

Pursuant to Article 49.2(c) of the 2016-2021 Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association (CSEA), employees required by the State to provide a personal tool inventory for use in the performance of their jobs shall receive an annual allowance.

In addition, a memorandum dated 06/08/2020 from the Governor’s Office of Employee Relations (GOER) authorizes the 2020 payment for the period of 04/01/2019 through 03/31/2020.

Effective Dates

Effective immediately.  

Eligibility Criteria

Employees who meet the following criteria are eligible for the 2020 Tool Allowance Payment:

  • Perform automotive repair duties in an eligible title; and
  • Are required by the State to provide a personal tool inventory for use in the performance of their job; and
  • Have a Payroll Status of Active on 06/30/2020.

Hourly employees must meet the following additional criteria to be eligible for the 2020 payment:

  • Have Attendance Rules coverage; and
  • Have worked for at least nine (9) continuous months at half time or more prior to 06/30/2020.

An employee who otherwise meets the eligibility criteria but is on an approved leave of absence, including Workers’ Compensation Leave, with a Payroll Status of Leave of Absence on 06/30/2020 may receive the 2020 payment upon the return from leave, provided the return is prior to 04/01/2021.

Employees in the following titles are eligible:

  • Service & Repair Mechanic (Motor Equipment)
  • Service & Repair Assistant (Motor Equipment)
  • Service & Repair Mechanic (Auto Body)
  • Maintenance Supervisor 1 Motor Equipment
  • Aircraft Mechanic
  • Employees in Trades Generalist and Park Worker titles who perform motor equipment repair duties.

Agency Actions

Employees may choose whether or not to provide receipts for tool purchases.

Tool Purchase Receipts Provided

Employees who submit tool purchase receipts dated 04/01/2019 through 03/31/2020 will be issued a separate check as explained in the 06/08/2020 GOER memorandum.  Agencies must make payments to individual employees and submit one journal entry reimbursement for all affected employees using the following Statewide Financial System chart field:

SFS Business Unit

Dept. Value

Program Value

Fund Value

Acct Code

Budget Reference

OER01

1120220

24115

10050

57038

2020-21

 No Receipts Provided

To pay eligible employees who do not submit tool purchase receipts for the 2020 Tool Allowance Payment of $175.00, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) in PayServ using Earnings Code TOL:

Earnings Begin Date:

06/30/2020 or the date the employee returned from leave

Earnings End Date:

Same as above

Earn Code:

TOL

Units:

1

Chartfield Information

The following chartfield information will be used for the 2020 Tool Allowance Payments processed through PayServ.

For Employees in Payroll Pool Code 50101

SFS Business Unit

Dept. Value

Program Value

Fund Value

Object Code

Budget Reference

OER01

1120220

24115

10050

50108

2020-21

 

For Employees in All Other Payroll Pool Codes

SFS Business Unit

Dept. Value

Program Value

Fund Value

Object Code

Budget Reference

OER01

1120220

24115

10050

50208

2020-21

Overtime and Retirement Information

The 2020 Tool Allowance Payment is not included in the calculation of overtime and is not included as salary for retirement purposes.

Tax Information

If an employee submits tool purchase receipts and the payment is processed through the Statewide Financial System using a voucher, the monies are not considered taxable income and are not subject to employment or income taxes.

If an employee does not submit tool purchase receipts and the payment (TOL) is processed through PayServ, the monies are considered taxable income.

The TOL payment is supplemental taxable income and will be included in the employee’s taxable gross subject to all employment and income taxes.

The payment will be reported on the employee’s Form W-2 in Box 14 using code UTA (Uniform/Tool Allowance).

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 (1.61135% for Yonkers residents and 0.50% for Yonkers non-residents).

Payroll Register and Employee’s Paycheck/Advice

The Earnings Code TOL and the amount paid will be displayed on the Payroll Register. The Earnings Description Tool Allow and the amount paid will appear on the employee’s paycheck stub or direct deposit advice.

Questions

Questions regarding eligibility may be directed to the Governor’s Office of Employee Relations.

Questions regarding this bulletin may be directed to the Payroll Earnings mailbox.