Purpose
To provide agency instructions for processing the 2017 CSEA ISU Uniform Maintenance Allowance and 2017 CSEA ISU Work-Related Clothing Allowance.
Affected Employees
Employees in the Institutional Services Unit (ISU) – BU04 who meet the eligibility criteria
Background
Article 49.1 and Article 49.2 of the 2016-2021 ISU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated October 02, 2017 provide for a Uniform Maintenance Allowance and Work-Related Clothing Allowance, respectively.
Effective Date(s)
The 2017 CSEA ISU Uniform Maintenance Allowance and 2017 CSEA ISU Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L, paychecks dated 12/21/17 or Administration Pay Period 18L, paychecks dated 12/27/17.
Eligibility Criteria
Uniform Maintenance Allowance
Employees in Bargaining Unit 04 on 10/01/17 are eligible to receive the 2017 CSEA ISU Uniform Maintenance Allowance provided the employee:
- Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip); and
- Has a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of Absence/MLS); and
- Works in a food service or direct care title (see GOER memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their performance of their job; and
- does not receive a regular uniform service; and
- has completed six (6) months of service in the eligible title during fiscal year 2017-2018.
In addition, part-time employees must have worked at least twenty (20) hours per week to be eligible.
An employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an Action/Reason code of Leave of Absence/MLS) on 10/01/17 and who returns on or before 03/31/18 is eligible for the payment upon the return from leave.
Work-Related Clothing Allowance
Employees in Bargaining Unit 04 on 10/01/17 are eligible to receive the 2017 CSEA ISU Work-Related Clothing Allowance provided the employee:
- Has a Payroll Status of Active, Leave With Pay or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil Stip); and
- Has a Pay Basis Code of ANN or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code of Paid Leave of Absence/MLS); and
- Works in an eligible title (see GOER memorandum for a list of eligible titles); and
- Does not receive work related clothing; and
- Has completed six (6) months of service in the eligible title during fiscal year 2017-2018.
In addition, part-time employees must have worked at least twenty (20) hours per week to be eligible.
An employee who otherwise meets the eligibility criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an Action/Reason code of Leave of Absence/MLS) on 10/01/17 and who returns on or before 03/31/18 is eligible for the payment upon the return from leave.
Agency Actions
Employee Reimbursement Distribution Method
If an employee provides work-related clothing purchase receipts dated 04/01/17 through 03/31/18, the allowance (up to $58.00) is paid by separate check as explained in the 10/02/17 GOER memorandum. Agencies must make the payment to individual employees and submit one journal entry reimbursement for all affected employees using the following Statewide Financial System chart field.
| Article | SFS Business Unit | Dept. Value | Program Value | Fund Value | Acct Code | Budget Reference |
| 49.1 | OER01 | 1120220 | 24117 | 10050 | 54001 | 2017-2018 |
| 49.2 | OER01 | 1120220 | 24118 | 10050 | 54001 | 2017-2018 |
Direct Employee Allowance Distribution Method
To pay eligible employees the 2017 CSEA ISU Uniform Maintenance Allowance of $88.00 (full-time employees) or $68.00 (part-time employees), agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using Earnings Code UA4.
| Earnings Begin Date: | 10/01/17 or the date the employee returned to the payroll |
| Earnings End Date: | Same as Earnings Begin Date |
| Earn Code: | UA4 |
| Amount: | $88.00 – full-time employees $68.00 – part-time employees who work at least 20 hours per week |
To pay the 2017 CSEA ISU Work-Related Clothing Allowance of $58.00 to eligible employees who do not submit work-related clothing purchase receipts, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using Earnings Code UAC.
| Earnings Begin Date: | 10/01/17 or the date the employee returned to the payroll |
| Earnings End Date: | Same as Earnings Begin Date |
| Earn Code: | UAC |
| Amount: | $58.00 |
Miscellaneous Payment Information
The 2017 CSEA ISU Uniform Maintenance Allowance and the 2017 CSEA ISU Work-Related Clothing Allowance are not pensionable and are not included in the calculation of overtime.
Tax Information
The 2017 CSEA ISU Work-Related Clothing Allowance is supplemental taxable income, will be included in the employee’s taxable gross and is 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. Yonkers Flat Rate Withholding is 1.61135% for Yonkers residents and 0.50% for Yonkers non-residents.
Payroll Register and Employee’s Paycheck/Advice
The Earnings Code UA4 and UAC and the amount paid will be displayed on the Payroll Register. The Earnings Description Uniform Allowance NU 04 and Uniform Allowance Clothing ISU and the amount paid will appear on the employee’s paycheck stub or direct deposit advice.
Questions
Questions regarding eligibility for this payment may be directed to the Governor’s Office of Employee Relations.
Questions regarding this bulletin may be directed to the Payroll Earnings mailbox.
Questions regarding taxes may be directed to the Tax and Compliance mailbox.