Purpose
The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2015, April 2016, April 2017, and April 2018 APSU Retroactive Salary Increases and provide instructions for payments not processed automatically.
Affected Employees
Employees in the following bargaining units who meet the eligibility criteria are affected:
| Agency Police Services Unit (APSU) | BU31 |
Background
Pursuant to Chapter 55 of the Laws of 2021, which implements the negotiated 2015–2019 agreement between State of New York and the Police Benevolent Association of New York State, Inc. (PBANYS) for members of the Agency Police Service Unit (BU31), provides for retroactive increases of two percent (2.00%) for each of the fiscal years 2015-2016, 2016-2017, 2017-2018, and 2018-2019.
Effective Dates
The April 2015, 2016, 2017, and 2018 Retroactive Salary Increases will be paid using the following effective dates and check dates:
| Pay Cycle/Pay Period Type | 2015 Payment Effective Date | 2016 Payment Effective Date | 2017 Payment Effective Date | 2018 Payment Effective Date | Check Date |
|---|---|---|---|---|---|
| Administration Lag | 03/26/2015 | 04/07/2016 | 04/06/2017 | 04/05/2018 | 07/07/2021 |
| Institution Extra Lag | 03/26/2015 | 04/07/2016 | 04/06/2017 | 04/05/2018 | 07/15/2021 |
| Institution Lag | 04/02/2015 | 03/31/2016 | 03/30/2017 | 03/29/2018 | 07/15/2021 |
| Administration Extra Lag | 04/02/2015 | 03/31/2016 | 03/30/2017 | 03/29/2018 | 07/07/2021 |
Eligibility Criteria
The following employees are eligible to receive the retroactive salary increases:
| Salary Plan: | SES | |
|---|---|---|
| NYS Bargaining Unit: | 31 | |
| Comp Rate Code: | ANN | HRY |
| Grade: | 101-125, 600, 800 600 Equated to Grade 101-125 | 600, 800 |
| Employee Status: | Active (A) Leave with Pay (P) Leave of Absence (L) – Only if the Action/Reason Code is LOA and is due to a Workers’ Compensation Leave (Reason Code of WCL, WDL, WPS). Note: Employees who are Terminated, Retired, Deceased, on Leave of Absence, or move to another bargaining unit will be eligible for the period that they are active in Bargaining Unit 31. | |
April 2015, April 2016, April 2017, and April 2018 Salary Increases
Control-D Report Available Prior to Processing
The following Control-D report was made available for agency use on 06/10/2021 (Administration). This will give agencies time to correct employees’ records, if necessary, prior to the automatic processing of the April 2015, April 2016, April 2017, and April 2018 APSU Retroactive Salary Increases. The report is sorted by Department ID, then by employee name in alphabetical order.
NHRP709 – Mass Salary Increase Exception Report
This report is a preliminary listing of employees who appear ineligible to receive the April 2015, April 2016, April 2017, and April 2018 APSU Retroactive Salary Increases based on information available as of the date the report is produced. Included on the report is one or more of the following messages which identifies the reason(s) the employee’s record will not be updated:
- NYS Position Has Both Equated Grade and NTE – If the employee’s Grade on the Position Data page (based on the NYS Position Number) is equal to 600 and a value exists in both the Equated to Grade field and the Approved Salary Rate field.
- Position and Job do not match – If the Position Number equals the NYS Position Number on the employee’s Job Data page but the Bargaining Unit, Salary Administration Plan or Grade on the Job Data page and the Position Data page are not equal.
- Increment Code Missing – If the Grade on the Position Data page (based on the NYS Position Number) is equal to 101-125 or 600 with a value of 101-125 in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is blank or ‘0000.’
- Increment Code Invalid – If the Grade on the Position Data page (based on the NYS Position Number) is equal to 101-125 or 600 with a value of 101-125 in the Equated to Grade field, and the Comp Rate Code is ANN and the increment code on the employee’s Job Data page is other than 300X, 001X, 004X, 005X, 007X, 9900, 0008, 006X, 003X, 002X, 008X, 0099, 2222, or 6900.
- Inc Code Req Review – If the increment code on the employee’s Job Data page is 2222 and 6900.
- Sal Below Hiring Rate – If the Grade on the Position Data page (based on the NYS Position Number) is equal to 101-125 or 600 with a value of 101-125 in the Equated to Grade field, and the Comp Rate Code is ANN and the employee’s salary on any of the Job Data rows being evaluated is less than the Hiring Rate for the employee’s grade on the effective date based on the appropriate 04/01/2014 Salary Schedule.
- Empl Req Review to Determine if Elig for Incr – If hourly employee’s compensation rate is equal to or less than $14.00.
If an employee appears on this report but is due a salary increase, the agency must take the following action:
- Submit the appropriate transaction(s) on the Job Action Requests page to correct the information on the Job Data row(s). If the row(s) is corrected prior to Administration or Institution Pay Period 6L, the automatic salary increase will be processed.
- Submit a Position Change Request to the Position Management Unit if the position information is incorrect on the Position Data page in PayServ but is correct in NYSTEP. The position will be updated to reflect the change and the automatic salary increase will be processed provided the agency’s position request contains the same information as the position information in NYSTEP.
Employees who appear on the report but whose records are not corrected prior to automatic processing will not automatically receive the April 2015, April 2016, April 2017, or April 2018 APSU Retroactive Salary Increases. Agencies must submit the appropriate transactions to correct the employee’s record and to pay the increase in Administration Pay Period 7L or Institution Pay Period 8L.
OSC Actions
OSC will process the April 2015, April 2016, April 2017, or April 2018 APSU Retroactive Salary Increases for the following employees:
After payroll processing for Administration Pay Period 6L and Institution Pay Period 7L is complete, OSC will automatically insert rows in the Job Data records to reflect the April 2015, April 2016, April 2017, and April 2018 Retroactive Salary Increases for annual-salaried employees. These increases will be processed in the following manner:
- If the employee meets the eligibility criteria as stated in the Contract Provisions and Eligibility section above and has a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave (Action/Reason code of Leave of Absence/WCL, WDL, or WPS) on the payment effective date, OSC will automatically insert a row on the employee’s Job Data page using the Action/Reason code of Pay Rate Change/SAC (Mass Salary Increase) effective on the following dates:
- 04/02/2015 (Institution) or 03/26/2015 (Administration) to pay the 2015 2% Increase
- 03/31/2016 (Institution) or 04/07/2016 (Administration) to pay the 2016 2% Increase
- 03/30/2017 (Institution) or 04/06/2017 (Administration) to pay the 2017 2% Increase
- 03/29/2018 (Institution) or 04/05/2018 (Administration) to pay the 2018 2% Increase
- If the employee meets the eligibility criteria but has a Payroll Status of Terminated, Retired or Leave of Absence (not related to a Workers’ Compensation Leave) on the payment effective date and returns to Active status in an eligible position, OSC will automatically insert a row on the employee’s Job Data page using the Action/Reason code of Pay Rate Change/CSL (Correct Salary) if the Comp Rate Code is ANN or the Action/Reason code of Pay Rate Change/CRT (Change Rate) if the Comp Rate Code is HRY. The row will be inserted using the effective date of the Rehire or Return from Leave action.
- If the employee does not meet the eligibility requirements for the retroactive salary increases but is subsequently hired, rehired or appointed into an eligible position after the payment effective date, OSC will automatically insert a row on the employee’s Job Data page using the Action/Reason code of Pay Rate Change/CSL (Correct Salary) if the Comp Rate Code is ANN or the Action/Reason code of Pay Rate Change/CRT (Change Rate) if the Comp Rate Code is HRY to reflect any retroactive salary increases due on or after that date only. The row will be inserted using the effective date of the hire, rehire, or appointment.
- OSC will automatically insert a row on the employee’s Job Data page using the Action/Reason code of Pay Rate Change/CSL (Correct Salary) if the Comp Rate Code is ANN or the Action/Reason code of Pay Rate Change/CRT (Change Rate) if the Comp Rate Code is HRY for all subsequent rows provided the employee remains in an eligible position.
Calculating the New Compensation Rate
The salary on each inserted row will be calculated as follows:
2015 Retroactive 2% Increase Processing
- If the employee has a Comp Rate Code of HRY and a Grade equal to 600 or 800 and the hourly rate in effect is greater than $14.00, OSC will automatically increase the salary by applying 2.00% rounded to the nearest cent.
- If the employee has a Comp Rate Code of ANN and a Grade equal to 600 (not equated to a grade) or 800, OSC will automatically increase the salary by applying 2.00% rounded to the nearest dollar.
- If the employee has a Comp Rate Code of ANN, a Grade equal to 600 with an equated grade equal to 101-125 the salary is equal to a salary step of the employee’s grade on the effective date based on the 04/01/2014 Salary Schedule, OSC will automatically increase the salary to the same salary step on the 04/01/2015 Salary Schedule.
- If the employee has a Comp Rate Code of ANN, a Grade equal to 600 with an equated grade equal to 101-125 and an increment code other than 6900 or 2222 and the salary is not equal to a salary step of the employee’s grade on the effective date based on the 04/01/2014 Salary Schedule, OSC will process as follows:
- If the salary is less than the Job Rate of the employee’s grade on the effective date based on the 04/01/2014 Salary Schedule, OSC will automatically increase the salary by applying 2.00% rounded to the nearest dollar. If the resulting salary is greater than the Job Rate based on the 04/01/2015 Salary Schedule, OSC will reduce the salary to the Job Rate.
- If the salary is greater than the Job Rate of the employee’s grade on the effective date based on the 04/01/2014 Salary Schedule, OSC will automatically increase the salary by applying 2.00% rounded to the nearest dollar OR increase the salary to the Job Rate based on the 04/01/2015 Salary Schedule, whichever is greater.
- If the employee has a Comp Rate Code of ANN, a Grade equal to 101-125 and an increment code other than 6900 or 2222 and the salary is equal to a salary step of the employee’s grade on the effective date based on the 04/01/2014 Salary Schedule, OSC will automatically increase the salary to the same salary step on the 04/01/15 Salary Schedule.
- If the employee has a Comp Rate Code of ANN, a Grade equal to 101-125 and an increment code other than 6900 or 2222 and the salary is not equal to a salary step of the employee’s grade on the effective date based on the 04/01/2014 Salary Schedule, OSC will process as follows:
- If the salary is less than the Job Rate of the employee’s grade on the effective date based on the 04/01/2014 Salary Schedule, OSC will automatically increase the salary by applying 2.00% rounded to the nearest dollar. If the resulting salary is greater than the Job Rate based on the 04/01/2015 Salary Schedule, OSC will reduce the salary to the Job Rate.
- If the salary is greater than the Job Rate of the employee’s grade on the effective date based on the 04/01/2014 Salary Schedule, OSC will automatically increase the salary by applying 2.00% rounded to the nearest dollar OR increase the salary to the Job Rate based on the 04/01/2015 Salary Schedule, whichever is greater.
2016 Retroactive 2% Increase Processing
The 2016 Retroactive 2% Increase will be applied using the same process described above for the 2015 Retroactive 2% Increase. The compensation rate updated with the 2016 Increase will be compared to the 04/01/2015 Salary Schedule when determining if the salary in effect is equal to a salary step of the employee’s grade. The result of this comparison will determine the appropriate calculation for the compensation rate effective on or after the payment effective date (03/31/2016 (Institution) or 04/07/2016 (Administration)).
2017 Retroactive 2% Increase Processing
The 2017 Retroactive 2% Increase will be applied using the same process described above for the 2015 Retroactive 2% Increase. The compensation rate updated with the 2017 Increase will be compared to the 04/01/2016 Salary Schedule when determining if the salary in effect is equal to a salary step of the employee’s grade. The result of this comparison will determine the appropriate calculation for the compensation rate effective on or after the payment effective date (03/30/2017 (Institution) or 04/06/2017 (Administration)).
2018 Retroactive 2% Increase Processing
The 2018 Retroactive 2% Increase will be applied using the same process described above for the 2015 Retroactive 2% Increase. The compensation rate updated with the 2018 Increase will be compared to the 04/01/2017 Salary Schedule when determining if the salary in effect is equal to a salary step of the employee’s grade. The result of this comparison will determine the appropriate calculation for the compensation rate effective on or after the payment effective date (03/29/2018 (Institution) or 04/05/2018 (Administration)).
Longevity Pay
For each year of the retroactive salary increases, the appropriate Longevity amount (determined by the employee’s increment code – see Increment Code Chart) based on the salary schedule in effect will be added to the new basic annual salary.
Increment Code Chart
| Increment Code | Description |
|---|---|
| 004X | Below Job Rate; Holding 1 Long Pay (10 Year) |
| 005X | Below Job Rate; Holding 2 Long Pays (10 & 15 Year) |
| 007X | Below Job Rate; Holding 3 Long Pays (10, 15, & 20 Year) |
| 9900 | Below Job Rate; Holding 4 Long Pays (10, 15, 20, & 25 Year) |
| 003X | At Job Rate; Holding 1 Long Pay (10 Year) |
| 002X | At Job Rate; Holding 2 Long Pays (10 & 15 Year) |
| 008X | At Job Rate; Holding 3 Long Pays (10, 15, & 20 Year) |
| 0099 | At Job Rate; Holding 4 Long Pays (10, 15, 20, & 25 Year) |
Note: The Longevity amount is determined by subtracting the Job Rate from the appropriate Longevity Step (determined by the employee’s increment code) for the employee’s grade.
Exceptions
- Employees in an hourly position (Grade 600) with an hourly rate in effect that is equal to or less than the minimum wage in effect as noted above on or after the payment effective date will not be processed automatically.
- Employees in a composite position (identified by Increment Code 2222).
- Employees in a position which was previously downward reallocated (identified by Increment Code 6900).
Employees Who Switch Cycles
Employees who are currently in an agency on the Institution cycle will be processed when the program runs for the Administration cycle. All eligible rows in the employee’s record regardless of cycle will be updated. As a result, all retroactive adjustments will be paid in the Institution check date of 07/15/2021.
Control-D Reports Available After Processing
The following Control-D reports will be available for agency review after the automatic payments have been processed. All reports will be sorted by Department ID, then by employee name in alphabetical order.
NHRP704 – Mass Increment Payment Report
This report identifies all employees who received the automatic April 2015, April 2016, April 2017, and April 2018 APSU Retroactive Salary Increases and includes all employees’ salaries that were increased in an eligible bargaining unit.
NHRP709 – Mass Salary Increase Exception Report
This report identifies employees who did not receive the automatic April 2015, April 2016, April 2017, and April 2018 APSU Retroactive Salary Increases. Included on the report is one or more messages which identifies the reason(s) the employee’s record was not updated. The explanation associated with each message is described above under the section Control-D Report Available Prior to Processing.
Agency Actions
Beginning Administration Pay Period 6L or Institution Pay Period 7L
The following procedures must be used by the agency when submitting transactions in Administration Pay Period 6L or Institution Pay Period 7L:
- For pay changes, position changes and transfers requested on the Job Action Requests or Transfer Requests page with an effective date on or after 04/02/2015 (Institution) or 03/26/2015 (Administration):
- The agency must not include the April 2015, April 2016, April 2017, or April 2018 APSU Retroactive Salary Increases in the salary reported in the Pay Rate field. The 04/01/2014 Salary Schedule must be used to calculate the salary.
Exception: Agencies may submit transactions in Administration Pay Period 6L or Institution Pay Period 7L to pay the APSU Retroactive Salary Increases to the following employees:
- Employees with a compensation rate equal to or less than the minimum wage in effect as of the date of the increase.
- Employees in a composite position (identified by Increment Code 2222).
- Employees in a position which was previously downward reallocated (identified by Increment Code 6900).
Composite Positions and Previously Downward Reallocated Positions
Beginning in Administration Pay Period 6L or Institution Pay Period 7L, agencies must review employees in composite positions (identified by Increment Code 2222) or in positions which were previously downward reallocated (identified by Increment Code 6900) and submit a Pay Change on the Job Action Requests page using the appropriate Reason code (see below) to pay the salary increase. Information regarding the composite position must be included on the General Comments page.
Note: Employees that have an hourly compensation rate that is equal to or less than $14.00 – Please see Agency Actions – Beginning Administration Pay Period 7L or Institution Pay Period 8L.
To Process Payment Manually
The following Action/Reason code(s) must be used to pay the April 2015, April 2016, April 2017, or April 2018 APSU Retroactive Salary Increases to eligible employees not processed automatically:
- Reason code SAC (Mass Salary Increase – for transactions):
- 2015 Increase – effective on 04/02/2015 (Institution) or 03/26/2015 (Administration)
- 2016 Increase – effective on 03/31/2016 (Institution) or 04/07/2016 (Administration)
- 2017 Increase – effective on 03/30/2017 (Institution) or 04/06/2017 (Administration)
- 2018 Increase – effective on 03/29/2018 (Institution) or 04/05/2018 (Administration)
- Reason code CSL (Correct Salary) for ANN Comp Rate Code or CRT (Change Rate) for HRY Comp Rate Code – for transactions:
- 2015 Increase – effective on or after 04/03/2015 (Institution) or 03/27/2015 (Administration)
- 2016 Increase – effective on or after 04/01/2016 (Institution) or 04/08/2016 (Administration)
- 2017 Increase – effective on or after 03/31/2017 (Institution) or 04/07/2017 (Administration)
- 2018 Increase – effective on or after 03/30/2018 (Institution) or 04/06/2018 (Administration)
Beginning Administration Pay Period 7L or Institution Pay Period 8L
Employees with a Compensation Rate equal to or less than the minimum wage
Hourly employees are eligible for the automatic increases. However, agencies must determine eligibility if their hourly rate in effect is equal to or less than the minimum wage at any time on or after the payment effective date of the salary increase.
Employees Who Appeared on the NHRP709 – Mass Salary Increase Exception Report
Employees who appeared on the NHRP709 Mass Salary Increase Exception Report made available after processing did not automatically receive the April 2015, April 2016, April 2017, or April 2018 APSU Retroactive Salary Increases. Agencies should submit the appropriate transactions to correct the employee’s record and submit a Pay Change on the Job Action Requests page using the appropriate Reason code (see below) to pay the salary increase beginning in Administration Pay Period 7L or Institution Pay Period 8L.
To Process Payment Manually
The following Action/Reason code(s) must be used when submitting transactions to pay the April 2015, April 2016, April 2017, or April 2018 APSU Retroactive Salary Increases to eligible employees not processed automatically:
- Reason code SAC (Mass Salary Increase) for employees with Comp Rate Code ANN or HRY:
- 2015 Increase – effective on 04/02/2015 (Institution) or 03/26/2015 (Administration)
- 2016 Increase – effective on 03/31/2016 (Institution) or 04/07/2016 (Administration)
- 2017 Increase – effective on 03/30/2017 (Institution) or 04/06/2017 (Administration)
- 2018 Increase – effective on 03/29/2018 (Institution) or 04/05/2018 (Administration)
- Reason code CSL (Correct Salary) for employees with Comp Rate Code ANN or CRT (Change Rate) for employees with Comp Rate Code HRY– for transactions:
- 2015 Increase – effective on or after 04/03/2015 (Institution) or 03/27/2015 (Administration)
- 2016 Increase – effective on or after 04/01/2016 (Institution) or 04/08/2016 (Administration)
- 2017 Increase – effective on or after 03/31/2017 (Institution) or 04/07/2017 (Administration)
- 2018 Increase – effective on or after 03/30/2018 (Institution) or 04/06/2018 (Administration)
Automatic Retroactive Processing
OSC will automatically calculate retroactive adjustments for regular earnings and Time Entry earnings that are calculated by the system based on annual salary, such as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2015, April 2016, April 2017, or April 2018 APSU Retroactive Salary Increases.
If an employee receives a payment and has worked in more than one agency but has been paid by all agencies in the same Employee Record Number since the effective date of the payment, all retroactive adjustments will be paid in the most current agency.
If an employee receives a payment and has worked in more than one agency and has been paid in more than one Employee Record Number since the effective date of the payment, the retroactive adjustments will be paid in the most current agency of the Employee Record Number in which the payment was made.
Agency Actions - Retroactive Processing
Reporting Retroactive Adjustments
Time Entry earnings codes that are submitted with an amount will not be adjusted automatically. Therefore, beginning in Administration Pay Period 7L or Institution Pay Period 8L, agencies must report the adjustment amount for earnings codes such as Extra Time Override (EXO) and Regular Salary Override (RGO).
Correcting an Automatic Retroactive Adjustment
When certain conditions exist in an employee’s record, the automatic retroactive adjustment may be incorrect. Therefore, the agency is responsible for identifying employees who meet the following conditions and, if necessary, submitting the necessary adjustment:
- If an employee has a check returned or exchanged on an AC-230 for dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic retroactive adjustment.
- If earnings were previously reported using Earnings Code RGS and a date range that exceeded the number of days reported, the system will calculate the adjustment of earnings based on the number of workdays within the range.
- Adjustments for earnings that are calculated automatically, such as OT for Annuals - (OTA)*, will be calculated incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective date of the payment. The system will calculate an adjustment for all earnings reported in a single entry based on the salary in effect on the Earnings End Date. (*Effective 04/04/2019 the overtime rate was retroactively changed from 2000 to 2080. New Overtime payments effective 04/04/2019 forward should be entered using the appropriate Time Entry Earning Codes that are calculated using the 2080 factor. Please refer to New Overtime Codes for APSU Employees bulletin that will be posted soon.
- For employees who had a change reported on the Job Data page, since the effective date of the payment and the action resulted in an overpayment of earnings, the automatic negative retroactive adjustment may not have been processed because the overpayment was either not recoverable or was recovered using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for these employees since in most cases these overpayments were either not recoverable or recovered using another method.
If an overpayment of earnings is identified after the automatic payment is processed but before the paycheck is received by the employee, the employee must be notified of the overpayment and the adjustment that will be reported in a subsequent pay period.
Submitting an Adjustment
When an adjustment is needed for COVID-19 overtime such as CVO, ARC must be used. When an adjustment is needed for non-COVID-19 related overtime or recall such as OTT, ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use AJR for all other override Time Entry Earnings Codes requiring a manual adjustment due to a retro salary increase.
To process a retroactive adjustment or correct an automatic retroactive adjustment, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using the Earnings Code AJR, ARC, or ARO:
| Earnings Begin Date: | The first date included in the adjustment |
|---|---|
| Earnings End Date: | The last date included in the adjustment |
| Earn Code: | AJR, ARC, or ARO |
| Amount: | Amount to be adjusted |
| Comments: | An explanation of the adjustment |
Military Stipend Leave
OSC will recalculate the military stipend amount for employees who were placed on a Paid or Unpaid Military Stipend Leave on or after the effective date of the payment as the result of new military orders.
- If the employee received a stipend, OSC will insert a row on the employee’s Job Data page effective the date the employee is entitled to the increase using the Action/Reason code of Pay Rate Change/MSC (Military Stipend Change) and will increase the employee’s biweekly stipend amount. In addition, updates will be made to all subsequent rows requiring an increased biweekly stipend amount.
- If the employee did not receive a stipend but becomes eligible for a stipend as a result of the payment, OSC will insert the following in PayServ:
- A row on the employee’s Job Data page effective the date the employee is entitled to a stipend using the Action/Reason code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount.
- A row on the employee’s Job Data page for each affected subsequent row using the Action/Reason code of Pay Rate Change/MSC (Military Stipend Change) and the new biweekly stipend amount.
- A row on the Time Entry page using the Earnings Code MSP (Military Stipend Payment) to pay the stipend for each pay period the employee is eligible.
- Any additional adjustment that is required due to the increased biweekly stipend amount that will not be calculated automatically will be reported by OSC on the Time Entry page using the Earnings Code AMS (Adjust Military Stipend).
Deduction Information
All general deductions for employees whose Payroll Status are Terminated, Retired, or Deceased will be automatically canceled by OSC with the exception of percentage based dues and the following:
| Code | Description |
|---|---|
| 406 | Strike/Discip Fine |
| 410 | Health Care Spending Account |
| 416 | Deferred Comp |
| 420 | NY Dependent Care Contribution |
| 425 | Repay State Loans/Debt |
| 426 | Higher Ed Repay State Loan |
| 428 | Dependent Care |
| 433 | Total Unemployment Ins Owed |
| 442 | Pre-Tax Adoption |
| 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 |
Tax Information
These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable gross and reported on the employee’s Form W-2.
The adjustments (AJR, ARC, ARO, and Retro (RXX)) are supplemental taxable income and will be included in the employee’s taxable gross subject to all employment and income taxes.
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).
Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits
Per Internal Revenue Service Publication 957, OSC will be reporting retro payments made to individuals who have filed for Social Security benefits to the Social Security Administration (SSA).
As PayServ does not include this information, OSC will be mailing a Request for Special Wage Payment Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who receive the retroactive payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment report to SSA.
This report will be submitted to SSA after the close of the 2021 tax year. It is important that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree Indicator box.
Undeliverable Checks
When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 Non-Negotiated and/or Undeliverable New York State Payroll Checks.
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.
Payroll Register and Employee’s Paycheck/Advice
All retroactive adjustments will be displayed on the Payroll Register using the appropriate Earnings Code and the amount paid and will be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and the amount paid unless the number of earnings codes exceeds 13. Agencies should utilize Locked Query LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there are more than 13 earnings codes.
Questions
Questions regarding this bulletin may be directed to the Payroll Earnings mailbox.
Questions regarding position change requests may be directed to the Position Management mailbox.
Questions regarding military information may be directed to the Military Stipend mailbox.
Questions regarding general deductions may be directed to the Payroll Deduction mailbox.