Purpose
The purpose of this bulletin is to provide agency instructions for processing the 2022 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 2021-2026 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 09/06/2022 from the Office of Employee Relations (OER) authorizes the 2022 payment for the period of 04/01/2021 through 03/31/2022.
Effective Dates
Effective immediately.
Eligibility Criteria
Employees who meet the following criteria are eligible for the 2022 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 06/30/2022.
Hourly employees must meet the following additional criteria to be eligible for the 2022 payment:
- Have Attendance Rules coverage; and
- Have worked for at least nine (9) continuous months at half time or more prior to 06/30/2022.
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 06/30/2022 may receive the 2022 payment upon the return from leave, provided the return is prior to 04/01/2023.
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 04/01/2021 through 03/31/2022 will be issued a separate check as explained in the 09/06/2022 OER 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 | 2022-23 |
No Receipts Provided
To pay eligible employees who do not submit tool purchase receipts for the 2022 Tool Allowance Payment of $179.00, 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: | 06/30/2022 or 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 2022 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 | 2022-23 |
| 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 | 2022-23 |
Overtime and Retirement Information
The 2022 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 (1.95975% 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 Office of Employee Relations.
Questions regarding this bulletin may be directed to the Payroll Earnings mailbox.