Purpose

The purpose of this bulletin is to provide agency instructions for processing the 2021 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 05/13/2021 from the Governor’s Office of Employee Relations (GOER) authorizes the 2021 payment for the period of 04/01/2020 through 03/31/2021.

Effective Date(s)

Effective immediately.

Eligibility Criteria

Employees who meet the following criteria are eligible for the 2021 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 06/30/2021.

Hourly employees must meet the following additional criteria to be eligible for the 2021 payment:

• Have Attendance Rules coverage; and
• Have worked for at least nine (9) continuous months at half time or more prior to 06/30/2021.

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 06/30/2021 may receive the 2021 payment upon the return from leave, provided the return is prior to 04/01/2022.

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 to provide receipts for tool purchases or not.

Tool Purchase Receipts Provided

Employees who submit tool purchase receipts dated 04/01/2020 through 03/31/2021 will be issued a separate check as explained in the 05/13/2021 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:

No Receipts Provided

To pay eligible employees who do not submit tool purchase receipts for the 2021 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:

Chartfield Information

The following chartfield information will be used for the 2021 Tool Allowance Payments processed through PayServ:

For Employees in Payroll Pool Code 50101

For Employees in All Other Payroll Pool Codes

Overtime and Retirement Information

The 2021 Tool Allowance Payment is not included in the calculation of overtime and is not included as salary for retirement purposes.

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.