Purpose

To explain procedures for processing Judicial Supplemental Support Allowance payments.

Affected Employees

Judges of the Unified Court System

Effective Date(s)

Payment will be processed in a separate check dated February 20, 2008 (Administration). There will be no direct deposit for this payment.

Background

The Judicial Supplemental Support Fund (date of inception November 1, 2007) provides judges with up to $5,000 in payments for services and goods to support them in the performance of their judicial responsibilities.

The following allowances are lump sum payments for which receipts are not required and which will be processed through the payroll system:

• $500 robe purchase and maintenance allowance
• $500 legal reference materials allowance
• $1,500 health and wellness allowance

There are three additional categories that are out-of-pocket expenses:

• bar and judicial association dues and educational events
• education programs
• health care expenses

With the exception of State health insurance premiums, these expenses require a receipt. The first two categories will be reimbursed through OSC State Expenditures. Reimbursement for health care expenses, including State health insurance premiums, will be processed through the payroll system.

Eligibility Criteria

All judges in Active status are eligible for Fund benefits.

Part-time judges are eligible for a prorated portion of the $5,000 Judicial Supplemental Support Allowance based on their part-time percentage.

Judges retiring on December 31, 2007 are eligible for a prorated share of the allowances based on the two (2) months served between November 1, 2007 and the date of retirement. Judges retiring on December 31, 2007 are eligible for reimbursement of eligible expenses incurred during the two (2) month period.

The one-year claims period begins November 1, 2007 through October 31, 2008. Qualifying expenses paid during the claims period are reimbursable.

Each judge will automatically receive the three allowances (a maximum total of $2,500) unless a judge opts out of one or more of the allowances. Allowances will be paid in a single payment in early 2008. The allowance amounts are prorated for judges who retired or otherwise separated from service on or before close of business December 31, 2007 and are prorated for part-time judges.

Each judge will automatically receive reimbursement for State health insurance premiums, which will be paid on a quarterly basis throughout the calendar year, unless a judge opts out of such reimbursement. Receipts are not required for health insurance premium reimbursement. The judges must be in Active status at the time the expense was paid during the claims period.

Allowance payments are taxable. Qualified health care expenses and health insurance premiums are taxable and will be reimbursed through the payroll system.

Business expenses are not taxed.  Nontaxable expense reimbursements will be paid quarterly in a separate check through OSC State Expenditures.

OSC Actions

OSC has created a new Time Entry earn code to be used to pay this allowance:

• JSA Judicial Supplemental Allow

Agency Actions

The agency must submit a roster of employees receiving the Judicial Supplemental Support Allowance and the amount of the allowance prior to submitting the payments.

The agency must enter the payment for eligible employees through the Time Entry page as follows:

Payroll Register and Employee’s Paycheck/Advice

The Earn Code JSA will be displayed on the payroll register. The earnings code description 'Judicial Supplemental Allow' and the amount will appear on the employee’s paycheck stub.

This payment will be made in a separate check regardless of when paid. There will be no direct deposit for this payment. The separate check will be issued along with the employee’s regular paycheck or direct deposit advice for the check date submitted.

Questions

Questions regarding eligibility criteria should be directed to OCA Payroll Operations. Other questions about this bulletin may be directed to your Payroll Auditor.