Purpose
To explain OSC’s automatic processing of the April 2017 Unified Court System of the State of New York (UCS) Retroactive Judicial Longevity (JLO) Increase.
Affected Employees
All employees in the following Bargaining Units who met the eligibility criteria and received payment for the 2017 Judicial Longevity bonus payment.
| Suffolk County Court Employees Association | Bargaining Unit F8 |
| Ninth Judicial District Court Employees Association | Bargaining Unit G9 |
| Citywide Association of Law Assistants of the Civil, Criminal and Family Courts | Bargaining Unit SA |
| Communication Workers of America, AFL-CIO, Local 1180 | Bargaining Unit SD |
| Association of Supreme Court Reporters Within the City of New York | Bargaining Unit SG |
| District Council 37, Local 1070 | Bargaining Unit SK |
| Court Attorneys Association of the City of New York | Bargaining Unit SN |
| Court Officers Benevolent Association of Nassau County | Bargaining Unit DR |
Background
Chapter 98 of the Laws of 2017, which implements the 2016-2019 agreements between the Unified Court System of the State of New York (UCS) and Bargaining Units F8, G9, SA, SD, SG, SK, and SN, and the 2011-2019 agreement between the Unified Court System of the State of New York (UCS) and the Court Officers Benevolent Association of Nassau County (Bargaining Unit DR), provides for a $50 retroactive increase in Judicial Longevity payments (Earnings Code JLO) effective April 1, 2017 for all eligible members.
Effective Date(s)
The April 2017 Judicial Longevity (Earnings Code JLO) Increase will be paid using the following effective date and check date:
| Year | Pay Cycle/Pay Period Type | Payment Effective Date | Check Date |
|---|---|---|---|
| 2017 | Administration 10 Lag | 04/06/17 | 09/06/17 |
Eligibility Criteria
All employees in an eligible bargaining unit who met the eligibility criteria for and received the April 2017 Judicial Longevity payment are eligible for the April 2017 Retroactive Judicial Longevity Increase. See Payroll Bulletin UCS-239 for the April 2017 Judicial Longevity Bonus eligibility criteria.
OSC Actions – Automatic Processing
OSC will process the April 2017 Judicial Longevity Retroactive Increase for those employees who meet the eligibility criteria by increasing the Annual Addl Earnings amount to the new earnings amount, and pay the difference between the new Annual Additional Earnings and the existing Goal Balance as shown below.
| Earnings Code: | JLO |
| Effective Date: | Same as JLO row effective 04/06/17 or later |
| OT Eff Date: | Same as Effective Date |
| Annual Addl Earnings: | See Payment Amount below |
| End Date: | 04/04/2018 |
Payment Amount
Employees who have already received an April 2017 Judicial Longevity payment (Earnings Code JLO) will receive the new amount below.
| Years of Service | Anniversary Dates | Prior Payment Amount | New Payment Amount |
|---|---|---|---|
| 20 – 24 years | 04/01/1992 through 03/31/1997 | $1,900 | $1,950 |
| 25 – 29 years | 04/01/1987 through 03/31/1992 | $2,000 | $2,050 |
| 30 or more years | 03/31/1987 and earlier | $2,100 | $2,150 |
Employees who receive the Judicial Longevity Payment Increase will receive the amount based on the employee’s years of service and percentage in effect on 04/01/2017.
Employees who met the eligibility criteria for the April 2017 Judicial Longevity payment but do not have an existing Earnings Code JLO row effective 04/06/2017 or later on the Additional Pay page will not receive the retroactive increase.
Automatic Retroactive Processing
OSC will automatically calculate adjustments resulting from the retroactive Judicial Longevity (Earnings Code JLO) increases. The adjustment will be paid using Earnings Code JLO.
For eligible employees who have worked in more than one (1) agency since the effective date of the Judicial Longevity (Earnings Code JLO) increase, all retroactive adjustments will be paid in the most current agency.
Retroactive Adjustments for Additional Pay and Time Entry Earnings
Time Entry earnings codes that are calculated based on an employee’s additional salary factors such as overtime (OTD) will be automatically adjusted.
Control-D Report Available After Processing
The following Control-D report will be available after processing of the automatic increase:
NPAY770 – One Time Payment Report
This report identifies all employees who received the automatic April 2017 Retroactive Judicial Longevity (earnings code JLO) Increase.
Miscellaneous Payment Information
The April 2017 Retroactive Judicial Longevity (Earnings Code JLO) Increase is included in the calculation of overtime and is pensionable.
Deduction Information
All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically cancelled by OSC with the exception of percentage based dues and agency shop fees and the following:
| Code | Description |
|---|---|
| 410 | Health Care Spending Account |
| 420 | NY Dependent Care Contribution |
| 425 | Repay State Loans/Debt |
| 426 | Higher Ed Repay State Loan |
| 428 | Dependent Care |
| 433 | Total Unemployment Ins Owed |
| 500 | Medicare Deficiency |
| 501 | Social Security Deficiency |
| 502 | NYS SS/Medicare Deficiency |
| GARNSH | Garnishments |
| HIATRG | Regular After Tax Health |
| HIATSP | Special After Tax Health Adj |
| HIBTRG | Regular Before Tax Health |
| HIBTSP | Special Before Tax Health Adj |
Tax Information
These monies are taxable income and are subject to all employment taxes and income taxes. These monies will be included in the employee’s taxable gross and will be reported on the employee’s Form W-2.
The Judicial Longevity Payment (JLO) is supplemental taxable income and will be included in the employee’s taxable gross 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 (1.61135% for Yonkers residents and 0.50% for Yonkers non-residents).
Undeliverable Checks
If the agency has made an effort to deliver the check to the employee but the check has been returned and is undeliverable, the agency should forward the check to the NYS Department of Taxation and Finance, Division of Treasure, per instructions in Payroll Bulletin No. 908.
Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin Affidavit (Form AC 934-P) and a Report of Check Exchange (Form AC 1476-P). If a Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange.
Payroll Register and Employee’s Paycheck/Advice
All retroactive adjustments will be displayed on the Payroll Register using the appropriate Earnings Code and the amount paid and will be displayed on the employee’s paycheck stub or direct deposit advice using the appropriate Earnings Description and the amount paid unless the number of earnings codes exceeds 13. Agencies should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there are more than 13 earnings codes.
Questions
Questions about payment processing may be e-mailed to the Payroll Earnings mailbox.