Legacy Reporting

What to Report

Legacy Reporting


  • Payments for services rendered
  • Normal salary (see the Reporting Workers' Compensation Benefits page for additional information)
  • Overtime
    • Tiers 1, 2, 3 and 4: All overtime should be reported.
    • Tiers 5 and 6: Only overtime up to annual limitation (see the Overtime Compensation page for details).  
      Note: Do not take contributions from any overtime that is not reported. Continue to report normal salary.
  • Public safety overtime*
  • Payment for cafeteria plans
  • Deferred compensation
  • Shift differential payments
  • General Municipal Law (GML) Section 207-a and 207-c payments

*As of July 1, 2019, public safety overtime that is paid by a public entity and meets other requirements must be reported, and is pensionable. If you have questions, visit our Public Safety Overtime page, or email our employer reporting staff.


Lump Sum Recurring Payments

  • Education pay, if paid regularly to all eligible employees
  • Geographic (location pay) differentials
  • Holiday pay
  • Merit pay
  • Longevity payments
  • Lump sum payments for compensatory time (employer clarification needed)
  • Top-of-pay-grade bonuses
  • Perfect attendance bonuses for non-use of sick leave (must be available to all members of bargaining unit)
  • Police or correction dog care and maintenance payments
  • Pre-shift briefing
  • Maintenance
    • Tier 1 only: contact NYSLRS with questions**
  • Production bonus
    • All Tiers: contact NYSLRS with questions**
  • Up to 30 days of unused vacation for Tier 1 members with a date of membership prior to April 1, 1972

**Email our employer reporting staff if you have questions about whether earnings are reportable to NYSLRS.


Rev. 2/20