State Agencies Bulletin No. 2082

Subject
2021-2022 Public Employees Federation (PEF) Firearms Training and Safety Incentive Program Payment
Date Issued
November 29, 2022

Purpose:

The purpose of this bulletin is to provide agencies with instructions for processing the 2021-2022 Firearms Training and Safety Incentive Program Payment

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 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 November 1, 2022, from the Office of Employee Relations (OER) authorized the 2021-2022 payment.

Effective Dates:

The 2021-2022 Firearms Training and Safety Incentive Program Payment can be submitted beginning in Pay Period 17L, paychecks dated 12/15/2022 for Institution and Pay Period 18L, paychecks dated 12/21/2022 for Administration.

Eligibility Criteria:

2021-2022 Firearms Training and Safety Incentive Program Payment:

  • A member of Professional, Scientific and Technical Services Unit – BU05 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 2021-2022

Eligible employees who are part-time are entitled to the full payment amount.

Agency Actions:

To pay the 2021-2022 Firearms Training and Safety Incentive Program Payment to eligible employees, agencies must submit the following information on the Additional Pay page using Earnings Code PFR:

Earnings Code: PFR
Effective Date: 04/01/2022
OT Eff Date: 04/01/2022
Annual Addl Earnings: $260
End Date: 03/31/2023
Goal Balance: Leave blank

OSC Actions:

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 2021-2022 Firearms Training and Safety Incentive Program Payment 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.

If an employee is appointed to a position which is not eligible to receive the 2021-2022 Firearms Training and Safety Incentive Program Payment, the payment cannot be included in the compensation calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the Additional Pay page at the Effective Date level of Earnings Code PFR and enter the following information:

Effective Date: Last date in eligible position (date prior to appointment)
OT Eff Date: Same as original OT Eff Date
Annual Addl Earnings: Same as original amount (populates automatically)
End Date: Same as Effective Date
Goal Balance: Same as Annual Addl Earnings (to prevent making another payment)

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 Institution Pay Period 18L or Administration Pay Period 19L, 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 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 2022 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.

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

Purpose:

The purpose of this bulletin is to provide agencies with instructions for processing the 2021-2022 Firearms Training and Safety Incentive Program Payment

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 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 November 1, 2022, from the Office of Employee Relations (OER) authorized the 2021-2022 payment.

Effective Dates:

The 2021-2022 Firearms Training and Safety Incentive Program Payment can be submitted beginning in Pay Period 17L, paychecks dated 12/15/2022 for Institution and Pay Period 18L, paychecks dated 12/21/2022 for Administration.

Eligibility Criteria:

2021-2022 Firearms Training and Safety Incentive Program Payment:

  • A member of Professional, Scientific and Technical Services Unit – BU05 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 2021-2022

Eligible employees who are part-time are entitled to the full payment amount.

Agency Actions:

To pay the 2021-2022 Firearms Training and Safety Incentive Program Payment to eligible employees, agencies must submit the following information on the Additional Pay page using Earnings Code PFR:

Earnings Code: PFR
Effective Date: 04/01/2022
OT Eff Date: 04/01/2022
Annual Addl Earnings: $260
End Date: 03/31/2023
Goal Balance: Leave blank

OSC Actions:

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 2021-2022 Firearms Training and Safety Incentive Program Payment 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.

If an employee is appointed to a position which is not eligible to receive the 2021-2022 Firearms Training and Safety Incentive Program Payment, the payment cannot be included in the compensation calculation of any overtime earned after the date of appointment. Therefore, the agency must insert a row on the Additional Pay page at the Effective Date level of Earnings Code PFR and enter the following information:

Effective Date: Last date in eligible position (date prior to appointment)
OT Eff Date: Same as original OT Eff Date
Annual Addl Earnings: Same as original amount (populates automatically)
End Date: Same as Effective Date
Goal Balance: Same as Annual Addl Earnings (to prevent making another payment)

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 Institution Pay Period 18L or Administration Pay Period 19L, 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 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 2022 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.

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.

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.