Purpose
To inform agencies of new earning codes and provide instructions for reporting.
Affected Employees
Employees in Bargaining Unit 28 who are covering a Domestic Partner on their health insurance who can not be claimed as a dependent under IRS regulations
Effective Date
Paycheck dated March 28, 2001
OSC Actions
OSC has established two new earnings codes:
GIR - Used for reporting GSEU imputed income regular.
GIS - Used for reporting GSEU retroactive imputed income.
OSC will also generate a new Reveal report titled Heath Insurance Deduction Detail Report SUNY/GSEU (NPAY 754) for agencies to view. This report will identify employees who have any of the following health insurance codes including the new earn codes:
| GIR (GSEU imputed income regular) |
| GIS (GSEU imputed income special) |
| 336 (GSEU non- tax health insurance) |
| 346 (GSEU taxable health insurance) |
| 388 (GSEU non-tax adjustment) |
| 389 (GSEU taxable adjustment) |
Agency Procedures
Agencies must notify affected employees.
Both GIR and GIS must be entered on the additional pay panel.
Adding GIR
When reporting GIR (GSEU imputed income regular):
| Earnings Code: | GIR |
| Effective Date: | Use the first day of the pay period to be applied to taxable earnings. |
| Earnings Amount: | The amount of imputed income to be applied to taxable earnings each pay period, currently the amount is $25.02. |
| OK To Pay Box | Check box |
When entering Domestic Partner Health Insurance it is also necessary to update the employee's GSEU Health Insurance on the General Deduction panel.
General Deduction Reporting Changes
Adding a Domestic Partner for an employee currently reported with enrollee only coverage:
Enter the enrollee only amount (currently $3.72 biweekly) as non-tax (code 336). Enter $12.19 as taxable (code 346). The (code 346) amount is the difference between the enrollee only amount and the enrollee plus one amount ($15.91 - 3.72).
Adding a Domestic Partner for an employee who is also reporting one or more dependent(s):
Enter $10.50 as non-tax (code 336) This amount represents the enrollee only amount of $3.72 plus $6.78. The additional $6.78 is the difference between the enrollee plus one amount and the enrollee plus two amount ($22.69 - 15.91). Enter $12.19 as taxable (code 346).
Reporting Retroactive Domestic Partner Coverage
| Earnings Code: | GIS |
| Effective Date: | Use the first day of the pay period to be applied to the taxable earnings. |
| Earnings Amount: | The amount of imputed income to be applied to taxable earnings each pay period. |
| Goal Amount: | Total amount of earnings to be applied. |
| OK To Pay Box: | Check box |
Reporting Retroactive Domestic Partner Imputed Income Amounts
Enter the following earnings code information to report retroactive Domestic Partner coverage beginning with the checks dated January 3, 2001.
| Earnings Code: | GIS |
| Effective Date: | 03152001 |
| Earnings Amount: | 25.02 |
| Goal Amount: | 150.12 |
| OK To Pay Box: | Check box |
Reporting Retroactive Domestic Partner General Deduction Amounts
When entering Domestic Partner Health Insurance that is retroactive, it is also necessary to update the employee's GSEU Health Insurance on the General Deduction panel for the taxable portion.
If the employee is changing from enrollee to enrollee plus one coverage enter the following:
| Deduction Code: | 389 |
| Effective Date: | 03152001 |
| Deduction Calculation Routine Flat Amount | |
| Deduction End Date: | 06062001 |
| Flat/Additional Amount: | 12.19 |
| Goal Amount: | 73.14 |
In all other retroactive situations (enrollee plus one to enrollee plus two or employee already at enrollee plus two and adding a domestic partner), reductions to the non-taxable health insurance amounts will be required. Since campuses do not have the ability to input this type of transaction, they must be processed by OSC. The following are examples of the information that an agency must provide SUNY Central Administration to process these transactions. Do not attempt to enter these transactions. Contact SUNY System Administration for assistance with these transactions.
Example:
Employee going from Plus One to Plus Two adding a Domestic Partner one period retroactive.
ORIG DEDUCTION PREVIOUS PAYROLL PERIOD
| Code | Amount |
|---|---|
| 336 | 15.91 |
DEDUCTIONS FOR CURRENT PERIOD
| Code | Amount |
|---|---|
| 336 | 10.50 |
| 346 | 12.19 |
OSC ADJUSTMENTS FOR PREVIOUS PERIOD
| Code | Amount |
|---|---|
| 389 | 12.19 (Increases Taxable Health Insurance) |
| 388 | -5.41 (Decreases Non-Taxable Health Insurance) Net additional $6.78 (difference between plus one and plus two) |
Example:
Employee going from Plus Two adding a Domestic Partner one period retroactive.
ORIG DEDUCTION PREVIOUS PAYROLL PERIOD
| Code | Amount |
|---|---|
| 336 | 22.69 |
DEDUCTIONS FOR CURRENT PERIOD
| Code | Amount |
|---|---|
| 336 | 10.50 |
| 346 | 12.19 |
OSC ADJUSTMENTS FOR PREVIOUS PERIOD
| Code | Amount |
|---|---|
| 389 | 12.19 (Increases Taxable Health Insurance) |
| 388 | -12.19 (Decreases Non-Taxable Health Insurance) |
Net additional $0.00 (plan continues at the plus 2 amount)
A list of affected employees whose coverage will be changed effective with the March 28th paycheck will be provided to SUNY Central Administration. This list will contain the employee's name, SS#, coverage type (enrollee plus one or enrollee plus two) and number of payroll periods of retroactivity. If the employee has been on the health insurance plan since January 1, 2001 the number of payroll periods of retroactivity will be six.
Canceling GIR or GIS
Choose the correct earnings code to be canceled.
| Effective Date: | Use the last day of the pay period to be applied to taxable earnings. |
| Earn End Date: | Use the same date as the effective date. |
| OK To Pay Box: | Check box |
It will also be necessary to update the general deduction panel for deduction codes 336, 346, 388, and 389 accordingly.
Questions
Questions concerning on line entry should be directed to the Payroll Deduction mailbox.
Questions concerning calculations should be directed to SUNY System Administration.