Purpose: 

The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 PSC three percent (3.00%) and 2024 PSC three percent (3.00%) Salary Increases for Adjunct Employees and to provide instructions for payments not processed automatically.

Affected Employees:

Adjunct PSC employees (Comp Rate Code of AJT) in the Bargaining Units AJ and CA who meet the eligibility criteria are impacted.

Background:

Pursuant to the Memorandum of Agreement between the City University of New York (CUNY) and PSC for the Term of 2023-2027, retroactive raises for 2023 (3.00%) and 2024 (3.00%) are authorized. The CUNY Board of Trustees approved the agreement during the 01/27/2025 board meeting.

Note: The PSC 3.00% Salary Increase was implemented timely by CUNY for the Summer 2025 contracts and is not included in these retroactive payments.

Effective Dates:

The 2023 PSC 3% Retroactive General Salary Increase is effective 03/01/2023 and the 2024 PSC 3% Retroactive General Salary Increase is effective 04/01/2024. Processed in Institution Pay Period 09C, paycheck dated 08/07/2025. The increase was applied to the Spring 2023, Summer 2023, Fall 2023, Spring 2024, Summer 2024, Fall 2024 and Spring 2025 contracts. 

Eligibility Criteria:

2023 Raise

Adjunct employees (Comp Rate Code AJT) with an employee status of Active, Paid Leave, or Leave of Absence (Authorized Leave only) in Bargaining Units AJ and CA on 02/28/2023, 12/21/2024 and 01/25/2025 will receive the 2023 PSC Adjunct 3% Retroactive General Salary Increases effective 03/01/2023 (excluding the Summer 2025 contract).

2024 Raise

Adjunct employees (Comp Rate Code AJT) with an employee status of Active, Paid Leave, or Leave of Absence (Authorized Leave only) in Bargaining Units AJ and CA on 03/31/2024, 12/21/2024 and 01/25/2025 will receive the 2024 PSC Adjunct 3% Retroactive General Salary Increases effective 04/01/2024 (excluding the Summer 2025 contract).

Note: Employees outlined above who are not in an eligible CUNY position on 12/21/2024 and 01/25/2025 (unless they Retired or were Deceased prior to 01/25/2025) but who are appointed to a PSC position after 01/25/2025 will be eligible for the 2023 and 2024 3% increases from the effective date of their appointment forward (excluding the Summer 2025 contract). They will not be eligible for any increase prior to 01/25/2025. OSC will process these increases automatically.

OSC Actions

Employees who meet the eligibility criteria outlined above will be processed as follows (Employees who are not in an eligible CUNY position on 12/21/24 and 01/25/25, but who are appointed to an adjunct position on or after 01/25/2025, will only be adjusted per the 2024 Raise Step 3 below):

2023 Raise

1. OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with earnings dates between 01/26/2023 - 05/17/2023 and multiply the amount by .700 (03/01/2023 - 05/17/2023 = 56 days/80 days) then multiply that result by 3.00%. This result will be submitted into Time Entry using Earnings Code AJR, XAR, YAR or ZAR (as applicable) and earnings dates of 03/01/2023 - 05/17/2023.
2. OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with earnings dates between 05/18/2023 - 01/24/2024 and multiply that amount by 3.00%. This result will be submitted into Time Entry using Earnings Code AJR, XAR, YAR or ZAR (as applicable) and earnings dates of 05/18/2023 - 01/24/2024.
3. OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with earnings dates between 01/25/2024 - 05/15/2024 and multiply the amount by .587 (01/25/2024 - 03/31/2024 = 47 days/80 days) then multiply that result by 3.00%. This result will be submitted into Time Entry using Earnings Code AJR, XAR, YAR or ZAR (as applicable) and earnings dates of 01/25/2024 - 03/31/2024.

2024 Raise

1. OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with earnings dates between 01/25/2024 - 05/15/2024 and multiply the amount by .413 (04/01/2024 - 05/15/2024 = 33 days/80 days) then multiply that result by 6.09%. This result will be submitted into Time Entry using Earnings Code AJR, XAR, YAR or ZAR (as applicable) and earnings dates of 04/01/2024 - 05/15/2024.
2. OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with effective dates between 05/16/2024 – 01/22/2025 and multiply the amount by 6.09%. This result will be submitted into Time Entry using Earnings Code AJR, XAR, YAR or ZAR (as applicable) and earnings dates of 5/16/2024 – 01/22/2025.
3. OSC will add up each eligible employee’s OTR, CON, C17, C18 and C19 earnings with earnings dates between 01/23/2025 – 05/14/2025 and multiply the amount by 6.09%. This result will be submitted into Time Entry using Earnings Code AJR, XAR, YAR or ZAR (as applicable) and earnings dates of 01/23/2025 – 05/14/2025.

Exceptions

OSC will not systematically process employees who meet the below criteria. These employees must be adjusted manually by CUNY for the impacted semesters (see Agency Actions).

1. Spring 2023, Summer 2023, Fall 2023 and Spring 2024 earnings will not be adjusted for employees with a Q23.
2. Spring 2024, Summer 2024, Fall 2024 and Spring 2025 earnings will not be adjusted for employees with a Q24.
3. Spring 2025 earnings will not be adjusted for employees with a Q25.

Agency Actions 

Reports Available Prior to Processing

OSC will provide CUNY with a list of employees who may not be processed automatically. This report includes employees who do not have an Employee Status of Active or Leave With Pay on any of the applicable eligibility dates for the 2023 and 2024 increases referenced above. CUNY must review these employees to determine if any are eligible for any automatic OSC processing of the 2023 and/or 2024 raises. If they are not eligible for automatic processing, CUNY must submit any 2023 or 2024 increases manually in Time Entry (see Reporting Retroactive Adjustments below).

CUNY submitted these payments to OSC by 07/28/2025.

Miscellaneous Earnings Not Automatically Adjusted

Increases to miscellaneous earnings or increases to semester payments that were not paid with Earnings Code CON, C19, C20 and C21 (typically paid using Earnings Code AJT) must be manually calculated and reported by the agency (see Reporting Retroactive Adjustments below). 

Reporting Retroactive Adjustments

The Time Entry Earnings Code AJR, XAR, YAR, or ZAR must be used as applicable to report the combined retroactive adjustment for all miscellaneous earnings, excluding overtime. When an adjustment is needed to COVID-19 overtime such as CVO (Covid-19 OT Override), ARC must be used. When an adjustment is needed to non-COVID-19 related overtime, ARO must be entered. Please refer to Payroll Bulletin No. 1893 for more information. Agencies must continue to use AJR, XAR, YAR, or ZAR for all other override Time Entry Earnings Codes requiring a manual adjustment as a result of a retro salary increase. The agency must provide an explanation of the adjustment in the General Comments page or on a separate worksheet.

The Earnings Codes must be submitted in Time Entry or on the Time Entry Interface (NPAY502) as follows:

Military Stipend Leave:

OSC will recalculate the military stipend amount for employees who were placed on a Paid or Unpaid Military Stipend Leave on or after the effective date of the payment as the result of new military orders.

• If the employee received a stipend, OSC will insert a row on the employee’s Job Data page effective the date the employee is entitled to the increase using the Action/Reason Code of Pay Rate Change/MSC (Military Stipend Change) and will increase the employee’s biweekly stipend amount. In addition, updates will be made to all subsequent rows requiring an increased biweekly stipend amount.
• If the employee did not receive a stipend but becomes eligible for a stipend as a result of the payment, OSC will insert the following in PayServ:
  • A row on the employee’s Job Data page effective the date the employee is entitled to a stipend using the Action/Reason Code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount.
  • A row on the employee’s Job Data page for each affected subsequent row using the Action/Reason Code of Pay Rate Change/MSC (Military Stipend Change) and the new biweekly stipend amount.
  • A row on the Time Entry page using the Earnings Code MSP (Military Stipend Payment) to pay the stipend for each pay period the employee is eligible.
  • Any additional adjustment that is required due to the increased biweekly stipend amount that will not be calculated automatically will be reported by OSC on the Time Entry page using the Earnings Code AMS (Adjust Military Stipend).

Deductions:

All deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be automatically canceled by OSC with the exception of percentage-based dues and deductions marked “No” on the Deduction Codes list published on the OSC website. 

Tax Information:

These monies are taxable income subject to all employment taxes and income taxes, will be included in the employee’s taxable gross, and reported on the employee’s Form W-2.

The retroactive payments are 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 (1.95975% for Yonkers residents and 0.50% for Yonkers non-residents). 

Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits:

Per Internal Revenue Service Publication 957, OSC will be reporting retroactive payments made to individuals who have filed for Social Security benefits to the Social Security Administration (SSA).

As PayServ does not include this information, OSC will be mailing a Request for Special Wage Payment Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York Retiree Indicator checked in Modify a Person who receive the retroactive payment. Recipients of this mailing will be asked to fill out the request and return it to OSC for inclusion on the Special Wage Payment Report to SSA. This report will be submitted to SSA after the close of the 2024 tax year.

It is important that agencies ensure the New York Retiree Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 – New York Retiree Indicator for further details on the New York Retiree Indicator box.

Payroll Register and Employee’s Paycheck/Advice:

The Earnings Code and the amount paid will be displayed on the Payroll Register. The Earnings Description and the amount paid will appear on the employee’s paycheck stub or direct deposit advice. If the number of earnings codes exceeds 13, agencies should utilize Locked Query LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of earnings.

Undeliverable Checks:

When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the agency should follow the Agency Actions identified in Payroll Bulletin No. 1786 – Non-Negotiated and/or Undeliverable New York State Payroll Checks. 

Checks issued to eligible employees who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. The Report of Check Exchange (AC 1476-P), Next of Kin Affidavit (AC 934-P) and original death certificate should be submitted to the Payroll Reversal and Exchange mailbox at the same time as the stop payment request. 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.

Questions:

Questions regarding this bulletin may be directed to the Payroll Earnings mailbox.

Questions regarding payment eligibility may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office.