Unified Court System Bulletin No. UCS-21

Subject
Prepaid Legal Service Benefit
Date Issued
November 30, 1999

Purpose

To explain processing of Prepaid Legal Service Benefit for tax purposes

Affected Employees

Employees in bargaining units S8, SK and SD who received a paycheck or direct deposit advice, dated December 8, 1999

Effective Date

Checks dated December 22, 1999

Specifics

Earnings codes have been assigned for the value of prepaid legal service benefits in 1999 for the following unions:

Union Value Earn Code
SEIU Local 300 $68.00 PL2
DC-37, Local 1070 $70.00 PL3
CWA Local 1180 $63.39 PL5

This is a taxable benefit that will be automatically applied for tax purposes only in the last paycheck of the 1999 calendar year. The benefit will be based on the employee's bargaining unit on December 8, 1999.

Payroll Register and Employee's Paycheck/Advice

The applicable earn code and the amount will be displayed on the payroll register and the employee's check or direct deposit advice.

Questions

Questions regarding this bulletin may be directed to the Payroll Deductions mailbox.