In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and then divide those hours by the SWD. However, not all situations are that simple. The following is information on how to calculate the number of days worked based on different scenarios. Please refer to the section that applies to your situation.
Employees of Counties, Cities, Towns, Villages and Miscellaneous Employers (e.g., Libraries and Authorities)
Full-time employees (those who are working the full SWD) should be reported with full-time days. Part-time employees (those who are working less than the SWD) should be reported as less than full-time — even if the hours they work are all the job requires.
To properly determine the number of days worked by a member, divide the total number of hours worked during the report period by the SWD.
Formula:
Number of hours worked during the report period ÷ Number of hours in the SWD = Number of days worked to be reported
The number of days worked that you report should not be reduced by fully paid sick leave, vacation, personal leave, bereavement leave, holidays or time off in lieu of payment for overtime.
If a member has reportable salary but no days worked during a report period, you must enter zeroes (0.00) in the “Days Worked” column.
Example:
A highway crew employee works seven and one-half hours a day in a position that has a seven-and-one-half-hour SWD set by the employer. In a report period where two biweekly payrolls were paid and the employee worked seven and one-half hours each work day, the total number of hours worked in the reporting period is:
(20 days) × (7.5 hours per day) = 150 hours worked
The number of days reported is calculated as follows:
(150 hours worked) ÷ (7.5 hour SWD) = 20.00 days worked reported
Example:
A part-time typist works four hours a day in a position that has an eight-hour SWD set by the employer. The typist is paid on a monthly payroll and worked 22 days during the report period.
The total number of hours worked for the month is:
(22 days) × (4 hours per day) = 88 hours worked
The number of days reported is calculated as follows:
(88 hours worked) ÷ (8 hour SWD) = 11.00 days worked reported
Remember, days worked reported are based on the number of hours worked, not just calendar days worked. Hours worked beyond regularly scheduled hours constitutes overtime. Employees cannot work additional regular hours in a pay period to make up unpaid leave in another.
Employees of School Districts and BOCES
School districts and BOCES differ from other employers in that they have employees who may work 12 months or ten months a year. Full-time, 12-month employees should be reported in the same manner as Employees of Counties, Cities, Towns, Villages and Miscellaneous Employers (e.g., Libraries and Authorities).
For ten-month employees, determining the number of days to report on the monthly report may be different based on the pay structure. The following section illustrates how to calculate the days worked for ten-month employees.
Full-Time Employees Paid Over Ten Months
In certain situations, ten-month employee salaries are evenly divided based on the pay periods within the school year. Since the salary is being evenly divided per pay period over ten months, the days to be reported should also be evenly divided per pay period over the same ten months. Therefore, when report periods include days in which school is not in session (i.e., breaks and snow days), the days reported should not be reduced since the salary paid is not being reduced.
Example:
A clerical employee works full-time during the ten-month school year and her salary is paid equally each pay period. To calculate the number of days to report each month, divide the total number of days worked for the year (182) by the number of pay periods. In this example, assume there are 21 biweekly pay periods in the ten-month time frame. When reporting for this employee:
Determine days worked to report per pay period:
182 days ÷ 21 pay periods = 8.67 days
Use the above information to determine how many days worked should be reported each month:
January with two pay periods: The days worked reported equal 17.34
February with two pay periods: The days worked reported equal 17.34
March with three pay periods: The days worked reported equal 26.01
Even though, for example, there are not as many working days in the month of February because of the vacation week, consistent days worked and salary should still be reported. If, however, an employee is on unpaid leave during a payroll period, you must reduce the days worked reported by the amount of time the employee is not paid — employees cannot work additional regular hours in a pay period to make up unpaid leave in another.
Note: For employees who decide to defer payments (so they receive a “balloon payment” in June or possibly additional money in July), do not report extra days worked in June or July. Follow the same procedure cited above for calculating days worked.
Full-Time Ten-Month Employees Paid Over 12 Months
In certain situations, employees work the ten-month school year session and choose to be paid over 12 months. This allows employees to collect their salary throughout the entire calendar year. If this is the case, the days worked should only be reported over the ten-month school year session. You should not report any days worked in the months of July and August. For example, a ten-month cafeteria employee works full-time and has decided to collect her salary over 12 months. The days worked should be reported over the ten-month school year session. To determine the days to be reported, divide the total days for the school year session by the pay periods reflective of ten months.
Example:
In the following example, assume there are 26 biweekly pay periods in the 12-month time frame and 22 biweekly pay periods in the ten-month time frame. When reporting for this employee:
Determine days worked to report per pay period:
182 days ÷ 22 pay periods = 8.27 days per pay period
Use the above information to determine how many days worked should be reported each month:
January with two pay periods: The days worked reported equal 16.54
February with two pay periods: The days worked reported equal 16.54
March with three pay periods: The days worked reported equal 24.81
July with two pay periods: The days worked reported equal 0.00
August with three pay periods: The days worked reported equal 0.00
The above scenarios are for ten-month, full-time employees. If, however, an employee is on unpaid leave during a payroll period, your monthly report should reflect a reduction in their days worked and you must reduce the days worked reported by the amount of time the employee is not paid — employees cannot work additional regular hours in a pay period to make up unpaid leave in another.
Part-Time School Employees
If your part-time employees are paid on an hourly basis, their days worked should be calculated based on the hours worked during the reporting period. For more details, refer to the calculations for Employees of Counties, Cities, Towns, Villages and Miscellaneous Employers (e.g., Libraries and Authorities).
If your part-time employees work consistent hours and their salary is annualized, their reported days worked should be annualized as well. The same rule that applies to full-time employees, as described above, also applies to part-time employees.
- Divide the total number of hours for the school year by the SWD to determine the total number of days worked to report for a year.
- Divide the total number of days worked to report for a school year by the number of pay periods in that school year to determine the days worked for each pay period.
- Multiply the days worked for each pay period by the number of pay periods in that month to determine the total days worked to report for the employee.
Rev. 5/21