Purpose:
The purpose of this bulletin is to provide agency instructions for processing the 2023 CSEA OSU Work-Related Clothing Allowance.
Affected Employees:
Employees in the Operational Services Unit (OSU) – BU03 who meet the eligibility criteria are affected.
Background:
Article 49.1 of the 2021-2026 OSU Agreement between the State of New York and CSEA and the Office of Employee Relations (OER) memorandum dated 10/26/2023 provides for a Work-Related Clothing Allowance.
Effective Dates:
The 2023 CSEA OSU Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/14/2023, or Administration Pay Period 18L paychecks dated 12/20/2023.
Eligibility Criteria:
Employees in Bargaining Unit 03 on 10/01/2023 are eligible to receive the 2023 CSEA OSU Work-Related Clothing Allowance provided the employee:
- Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip); and
- Has a Comp Rate Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of Absence/MLS); and
- Performs hands-on traditional operational duties.
In addition, part-time and hourly employees must have worked in Bargaining Unit 03 for at least nine continuous months at half-time or greater to be eligible.
An employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an Action/Reason code of Leave of Absence/MLS) on 10/01/2023 and who returns on or before 03/31/2024 is eligible for the payment upon the return from leave.
Agency Actions:
Employee Reimbursement Distribution Method
If an employee provides work-related clothing purchase receipts dated 04/01/2023 through 03/31/2024, the allowance (up to $78.00) is paid by separate check as explained in the 10/26/2023 OER memorandum. Agencies must make the payment 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 | 24114 | 10050 | 54001 | 2023-24 |
Direct Employee Allowance Distribution Method
To pay the 2023 CSEA OSU Work-Related Clothing Allowance of $78.00 to eligible employees who do not submit work-related clothing purchase receipts, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using Earnings Code UA2:
| Earnings Begin Date: | 10/01/2023 or the date the employee returned to the payroll. |
|---|---|
| Earnings End Date: | Same as Earnings Begin Date |
| Earn Code: | UA2 |
| Amount: | $78.00 |
Miscellaneous Payment Information:
The 2023 CSEA OSU Work-Related Clothing Allowance is not pensionable and is not included in the calculation of overtime.
Tax Information:
The 2023 CSEA OSU Work-Related Clothing Allowance 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).
Payroll Register and Employee’s Paycheck/Advice:
Earnings Code UA2 and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance NU 03 and the amount paid will appear on the employee’s paycheck stub or direct deposit advice.
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.
Questions regarding taxes may be directed to the Tax and Compliance mailbox.