Purpose:
The purpose of this bulletin is to describe new Time Entry Earnings codes used for the Annual Leave and/or Compensatory Time Exchange Program for eligible employees of the New York State Unified Court System (UCS).
Affected Employees:
Eligible employees of the UCS who enroll in the Annual Leave and/or Compensatory Time Exchange Program are affected.
Background:
Pursuant to Chapter 1 of the Laws of 2023 and side letters to the agreements negotiated between the UCS and the affected bargaining units (Bargaining Units 87, DR, F8, G9, S9, SA, SD, SG, SK, SN, SR and SY) for the period April 1, 2021, through March 31, 2026 provide for a new Annual Leave and/or Compensatory Time Exchange program.
Consistent with prior practice, when a CSEA Agreement is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/Confidential and Unrepresented employees in Bargaining Units 86, 88 and CT.
In January 2023, employees in an eligible bargaining unit may elect to receive a cash payment in exchange for accrued annual leave and/or compensatory time totaling no less than two (2) days and no more than ten (10) days of leave accruals. Such payment will be made no later than March 31, 2023.
Thereafter, in August 2023, August 2024 and August 2025, eligible employees may elect to receive a cash payment in exchange for accrued annual leave and/or compensatory time totaling no less than two (2) days and no more than five (5) days of leave accruals. Such payment will be made no later than October 31st of the given year.
The exchange must be in full-day increments based on the standard seven (7) hour workday (prorated for employees that work less than full time).
This program shall sunset on March 31, 2026.
Effective Dates:
The March 2023 Annual Leave and/or Compensatory Time Exchange Program payments will be paid in Administration Pay Period 24L, check date 3/15/2023.
Eligibility Criteria:
Employees in the following bargaining units are eligible to receive a cash payout as described in the Background section provided the exchange does not result in the employee’s combined annual leave and/or compensatory leave balance(s) falling below ten (10) days in total.
| Bargaining Unit | BU – Union Name |
|---|---|
| 87 | Civil Service Employees Association |
| 86 | Management/Confidential |
| 88 | Unrepresented and Benefits Ineligible Employees |
| CT | New York City Judicial Staff |
| DR | Court Officers Benevolent Association of Nassau County |
| F8 | Suffolk County Court Employees Association |
| G9 | Ninth Judicial District Court Employees Association |
| S9 | New York State Clerks Association |
| SA | Citywide Association of Law Assistants |
| SD | Communications Workers of America |
| SG | Association of Supreme Court Reporters with the City of New York |
| SK | District Council 37 |
| SN | Court Attorneys Association of the City of New York |
| SR | New York State Court Officers Association |
| SY | New York State Supreme Court Officers Association |
OSC Actions:
OSC has created the following Earnings Codes in PayServ for use in paying the Annual Leave and/or Compensatory Time Exchange Program payments.
| Earnings Code | Description | Retroactive Earnings Code |
|---|---|---|
| JVX | UCS Vacation Exchange | RJV |
| JCX | UCS Comp Time Exchange | RJC |
| JXO | UCS Vac Comp Ex Override | N/A |
Agency Actions:
Agencies must use the new Earnings Codes to report payments made under the Annual Leave and/or Compensatory Time Exchange Program. Earnings Codes JVX and JCX must be used to pay eligible Annual employees. Earnings Code JXO must be used to pay eligible Hourly employees, or to pay eligible Annual employees when PayServ is unable to correctly calculate the appropriate earnings.
To report the payment(s), agencies must submit the appropriate Earnings code on the Time Entry page or the Time Entry Interface (NPAY502) using the following information:
| Earnings Begin Date: | Enrollment date as determined by the UCS |
|---|---|
| Earnings End Date: | Same as Earnings Begin Date |
| Earnings Code: | JVX, JCX or JXO as appropriate |
| Days: | Number of days to be paid under the appropriate earnings code |
| Amount: | Amount of monies due to employee based on rate and days to be paid (Earnings Code JXO only) |
The exchange payment shall be based on the employee’s daily rate in effect on the Earnings End Date of the Time Entry transaction. Payment will be made in the employee’s regular bi-weekly paycheck.
Payroll Register and Employee’s Paycheck/Advice:
Earnings codes JVX, JCX and JXO and the amount paid will be displayed on the Payroll Register. The Earnings Descriptions and the amount paid will appear on the employee’s paycheck stub or direct deposit advice.
Retirement Information:
The Annual Leave and/or Compensatory Time Exchange Program shall not be part of basic annual salary and shall not be pensionable.
Tax Information:
The Annual Leave and/or Compensatory Time Exchange Program is subject to applicable deductions and is considered supplemental taxable income. These earnings will be included in the employee’s taxable gross and subject to 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. Yonkers Flat Rate withholding is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents.
Questions:
Questions regarding payment information may be directed to the Payroll Earnings mailbox.
Questions regarding deductions and/or retirement information may be directed to the Payroll Deductions mailbox.
Questions regarding withholding taxes may be directed to the Tax and Compliance mailbox.