Purpose
The purpose of this bulletin is to provide agencies with information for processing the April 2020 and April 2021 Longevity Paymentsfor Long-Term Seasonal Employees.
Affected Employees
Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, Recreation, and Historic Preservation, in the following bargaining unit who meet the eligibility criteria:
PEF
Professional, Scientific & Technical Services BU05
Background
Pursuant to a side letter contained in the 2019-2023 Agreements between the State of New York and the Public Employees Federation (PEF), a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the previous five years will be granted.
Effective Dates
The 2020 Longevity Payments for Long-Term Seasonal Employees is effective 04/01/2020 and the 2021 Payment is effective 04/01/2021.
Agencies must provide the required information to OSC no later than 02/06/2023 for payments to be processed in Institution Extra Lag paychecks dated 02/23/2023 or Administration Extra Lag paychecks dated 03/01/2023.
Eligibility Criteria
2020
Employees who met the following criteria as of 03/31/2020 are eligible to receive the 2020 Longevity Payments:
- Active on the appropriate payment effective date; and
- In BU05 seasonal hourly position; and
- In the Department of Environmental Conservation (Department ID 09180) or the Office of Parks, Recreation, and Historic Preservation (Department ID 49xxx), and
- Had at least 1,500 hours in pay status as a seasonal employee during each of the previous five years in either department.
2021
Employees who met the following criteria as of 03/31/2021 are eligible to receive the 2021 Longevity Payments:
- Active on the appropriate payment effective date; and
- In BU05 seasonal hourly position; and
- In the Department of Environmental Conservation (Department ID 09180) or the Office of Parks, Recreation, and Historic Preservation (Department ID 49xxx), and
- Had at least 1,500 hours in pay status as a seasonal employee during each of the previous five years in either department.
Agency Actions
Since the NYS Payroll System (PayServ) will not process a transaction, on the Additional Pay page for transactions that are dated prior to the top dated row, the April 2020 and April 2021 Longevity Payments for Long-Term Seasonal Employees will be processed by OSC through Time Entry. OSC will also populate the payment information in the Additional Pay page for each payment entered in the Time Entry page for historical purposes.
In order for OSC to enter the payments on the Time Entry and Additional Pay pages, agencies must submit to OSC no later than 02/06/2023 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 | LPS | LPS |
| Earns Begin Date | 04/02/2020 (Deptid 49xxx) 03/26/2020 (Deptid 09180) Or the date the employee returned to the payroll in an eligible seasonal position |
04/01/2021 (Deptid 49xxx) 03/25/2021 (Deptid 09180) Or the date the employee returned to the payroll in an eligible seasonal position |
| Amount | $500 | $500 |
The Excel spreadsheet must be emailed to the Payroll Earnings mailbox with a subject line of PEF LPS Payment Eligibility – Agency XXXXX no later than 02/06/2023.
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: | LPS |
|---|---|
| Effective Date: | Effective Date as provided on the spreadsheet |
| Annual Addl Earnings: | $500 |
| 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: | Same as Earnings Begin Date |
| Earn Code: | LPS |
| Amount: | $500 |
*PayServ does not automatically include the earnings in the overtime compensation calculation for hourly employees. Overtime that should include the April 2020 Longevity Payment or the April 2021 payment must be adjusted using the instructions in Overtime Calculation.
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 Action - Overtime Calculation Information
The Longevity Payment for Long-Term Seasonal Employees is included as salary for retirement purposes and must be included in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board > Payroll Manuals > Earnings Manual > Time Entry Payments > Overtime Compensation). The April 2020 Longevity Payment and the 2021 payment must be included from the OT Eff Date on the employee’s Additional Pay page for Earnings Code LPS through the end of the fiscal year, provided the employee remains in an eligible seasonal position. Since PayServ does not include these monies in the overtime compensation calculation for hourly employees, an overtime adjustment is required.
To pay the overtime adjustment to eligible employees, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using Earnings Code LCO for PEF employees:
| Earnings Begin Date: | The first overtime date to include LPS |
|---|---|
| Earnings End Date: | The last overtime date to include LPS |
| Earn Code: | LAO |
| Hours: | The number of overtime hours to include LPS |
The system will multiply the number of hours reported as LAO by $.38 to determine the overtime adjustment amount.
Retirement Information
The Longevity Payment Seasonal is not part of the basic annual salary, but it is considered pensionable earnings.
Tax Information
The Longevity Payment for Long-Term Seasonal Employees payment is supplemental taxable income, will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to 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 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 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 New York Retiree Indicator 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 submitted as a stop payment request with a reason of Exchange in PayServ. The required AC 1476, Next of Kin Affidavit, and original death certificate should be submitted to the Payroll Reversal and Exchange mailbox at the same time as the stop payment request. 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
The Earnings Code LPS and LAO (if applicable) and the amount paid will be displayed on the Payroll Register. The Earnings Description Longevity Payment Seasonal and Longevity Adj Overtime (if applicable) and the amount paid will appear on the employee’s paycheck stub or direct deposit advice (if applicable).
Questions
Questions regarding eligibility and payment information may be directed to the Payroll Earnings mailbox.