NYS Comptroller Seal  

Bureau of State Payroll Services

Date: December 10, 1999

Bulletin No. CU-74


Subject Prepaid Legal Service Benefit
Purpose To explain processing of Prepaid Legal Service Benefit for tax purposes
Background Certain CUNY employees receive a taxable prepaid legal service benefit from their unions. The value is determined by the unions.
Affected Employees Employees in the bargaining units listed below who received a paycheck or direct deposit advice, dated December 16, 1999
Effective Date Checks dated December 30, 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
Teamsters Local 237
(Bargaining units SB, SC, SE, SL, SM, SP, ST, SU, SV, SW, SX, SZ, TS, TT)

$51.61 PL1
SEIU Local 300
(Bargaining Unit S6)

$68.00 PL2
District Council 37
(Bargaining Units SF, SJ,T9,TG TH, TJ, TK, TL, TM, TP,

$70.00 PL3
SEIU Local 246
(Bargaining Unit T1)
$50.00 PL4

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 16, 1999.

Payroll Register and Employee’s Check/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 University Manager of Payroll Systems and Operations at CUNY Central Office.