Purpose
The purpose of this bulletin is to provide agencies with information for processing the 2019-2020 and 2020-2021 Firearms Training and Safety Incentive Program Payments.
Note: The 2021-2022 Firearms Training and Safety Incentive Program Payment will be addressed in a future bulletin.
Affected Employees
Employees in the Professional, Scientific and Technical Services Unit – BU05 who meet the eligibility criteria are affected.
Background
Pursuant to a side letter contained in the 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), employees with peace officer status shall be eligible to receive an incentive payment in return for participating in an agency-directed training program designed to promote firearms proficiency and safety. This program shall be developed and implemented by the Joint Health and Safety Committee and shall run concurrently with State fiscal years.
A memo dated March 10, 2022, from the Governor’s Office of Employee Relations (GOER) authorized the 2019-2020 and 2020-2021 payments.
Effective Dates
The 2019-2020 PEF Firearms Training and Safety Incentive Program Payment is effective 04/01/2020 and the 2020-2021 Payment is effective 04/01/2021.
Agencies must provide the required information to OSC no later than 10/05/2022 for payments to be processed in Administration Pay Period 14L, paychecks dated 10/26/2022 or Institution Pay Period 14L, paychecks dated 11/03/2022.
Eligibility Criteria
2019-2020
Employees who met the following criteria as of 03/31/2020 are eligible to receive the 2019-2020 Firearms Training and Safety Incentive Program Payment:
- A member of the Professional, Scientific and Technical Services Unit with peace officer status under Section 2.10 of the New York State Criminal Procedure Law; and
- Assigned to carry a firearm; and
- Successfully completed all agency-directed firearms safety and proficiency training during fiscal year 2019-2020
2020-2021
Employees who met the following criteria as of 03/31/2021 are eligible to receive the 2020-2021 Firearms Training and Safety Incentive Program Payment:
- A member of the Professional, Scientific and Technical Services Unit with peace officer status under Section 2.10 of the New York State Criminal Procedure Law; and
- Assigned to carry a firearm; and
- Successfully completed all agency-directed firearms safety and proficiency training during fiscal year 2020-2021
Eligible employees who are part-time are entitled to the full payment amount.
Agency Actions
Since the NYS Payroll System (PayServ) will not process a transaction on the Additional Pay page with a retroactive End Date, transactions for the 2019-2020 and 2020-2021 Firearms Training and Safety Incentive Program Payments will be processed by OSC through Time Entry. Time Entry, however, will not automatically include these monies in the calculation of overtime. Therefore, to correctly calculate and pay retroactive overtime adjustments that include the 2019-2020 and/or the 2020-2021 Firearms Training and Safety Incentive Program Payments, OSC will populate the payment information in the Additional Pay page for each payment entered in the Time Entry page.
In order for OSC to enter the payments in both the Time Entry page and the Additional Pay page, agencies must submit to OSC no later than 10/05/2022 an Excel spreadsheet containing the following information for each payment for all eligible employees:
| 2019-2020 Payment | 2020-2021 Payment | |
|---|---|---|
| Emplid | As applicable | As applicable |
| Rcd# | As applicable | As applicable |
| Earnings Code | PFR | PFR |
| Effective Date | 04/01/2020 | 04/01/2021 |
| OT Eff Date | 04/01/2020 | 04/01/2021 |
| Annual Addl Earnings | $260 | $260 |
| End Date | 03/31/2021 or the last date the employee was in an eligible position prior to 03/31/2021 | 03/31/2022 or the last date the employee was in an eligible position prior to 03/31/2022
|
The Excel spreadsheet must be emailed to the Payroll Earnings mailbox with a subject line of PEF PFR Payment Eligibility – Agency XXXXX no later than 10/05/2022.
OSC Actions
OSC will use the information from the agency provided spreadsheet to update the Additional Pay page and the Time Entry page.:
Additional Pay Page
OSC will automatically insert a row(s) in the Additional Pay page with the following information:
| Earnings Code: | PFR |
|---|---|
| Effective Date: | Effective Date as provided on the spreadsheet |
| OT Eff Date: | Same as Effective Date |
| Annual Addl Earnings: | $260 |
| End Date: | End Date as provided on the spreadsheet |
| Goal Balance: | Leave blank |
Time Entry Page
OSC will automatically enter a Time Entry transaction for eligible employees with the following information:
| Earnings Begin Date: | Effective Date as provided on the spreadsheet |
|---|---|
| Earnings End Date: | End Date as provided on the spreadsheet |
| Earn Code: | PFR |
| Amount: | $260 |
Automatic Retroactive Processing
OSC will automatically calculate retroactive adjustments for Time Entry overtime earnings that include Earnings Code PFR in the calculation such as OT for Annual 2080 (Earnings Code OCS) and Overtime Recall Annual 2080 (Earnings Code ORC).
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.
Overtime Calculation and Retirement Information
The Firearms Training and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the calculation of overtime compensation. The 2019-2020 and 2020-2021 Firearms Training and Safety Incentive Program Payments will be included in the calculation of overtime earned from the OT Eff Date through the End Date on the employee’s Additional Pay page for Earnings Code PFR.
Agency Actions – Retroactive Processing
Reporting Retroactive Adjustments
Time Entry overtime earnings codes that are submitted with an amount will not be adjusted automatically. Therefore, beginning in Administration Pay Period 14L or Institution Pay Period 14L, agencies must report the adjustment amount for earnings such as Out of Title Overtime (Earnings Code OTT).
Correcting an Automatic Retroactive Adjustment
When certain conditions exist in an employee’s record, the automatic retroactive adjustment may be incorrect. Adjustments for earnings that are calculated automatically, such as OT for Annuals 2080 (Earnings Code OCS), will be calculated incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective date or end date of the payment. The system will calculate an adjustment for all earnings reported in a single entry based on the monies in effect on the Earnings End Date. Therefore, the agency is responsible for identifying employees who meet this condition and, if necessary, submitting the necessary adjustment.
Submitting an Adjustment
When an adjustment is needed for COVID-19 related overtime such as Covid-19 OT Override (Earnings Code CVO), Earnings Code ARC (Adjust Retro Raise for C19 OT) must be used to process the adjustment. When an adjustment is needed for non-COVID-19 related overtime or recall such as Out of Title Overtime (Earnings Code OTT), Earnings Code ARO (Adj Retro Raise for OT and RCL) must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime for more information.
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 Earnings Code ARC and/or ARO:
| Earnings Begin Date: | The first date included in the adjustment |
|---|---|
| Earnings End Date: | The last date included in the adjustment |
| Earn Code: | ARC and/or ARO |
| Amount: | Amount to be adjusted |
| Comments: | An explanation of the adjustment |
Tax Information
The PEF Firearms Training and Safety Incentive Program Payment is supplemental taxable income, will be included in the employee’s taxable gross and is 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 (1.95975% 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 9857, OSC will report to the Social Security Administration (SSA) all retro payments made to individuals who have filed for Social Security benefits.
Since PayServ does not include this information, OSC will mail a Request for Special Wage Payment Report to inactive individuals who are 62 or older in the calendar year and 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 and return this request 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.
Payroll Register and Employee’s Paycheck/Advice
Earnings Code PFR and the amount paid will be displayed on the Payroll Register. The Earnings Description PEF Firearm Differential and the amount paid will appear on the employee’s paycheck stub or direct deposit advice.
In addition, all retroactive overtime adjustments using the appropriate Earnings Code(s) and the amount paid will be displayed on the Payroll Register 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.
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.
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.
Questions
Questions regarding eligibility for this payment may be directed to the Office of Employee Relations.
Questions regarding this bulletin may be directed to the Payroll Earnings mailbox.