Purpose:

The purpose of this bulletin is to provide agencies with information and processing instructions regarding the implementation of double time payments for employees mandated to work beyond 16 consecutive hours. 

Affected Employees:

Arbitration eligible employees of the Security Services Unit in Bargaining Unit 01 and Non-Arbitration eligible employees of the Security Services Unit in Bargaining Unit 21 represented by NYSBOPBA are affected. 

Background:

The 2023-2026 Agreement between the State of New York and NYSCOPBA, implemented by Chapter 175 of the Laws of 2024, provides for double time payments to employees in the Security Services Unit who have worked 16 consecutive hours and are then mandated to work additional consecutive time beyond those 16 hours.

Effective Dates:

Effective beginning 03/28/2024, double time payments must be paid to employees meeting the eligibility criteria.

Eligibility Criteria:

Eligible employees in NYSCOPBA Bargaining Units 01 and 21 who have worked 16 consecutive hours and are then mandated to work additional consecutive hours are eligible for double time payments. 

OSC Actions:

OSC has created the following Time Entry Earnings Codes to be used by agencies to submit double time payments for eligible employees:

Time Entry Earnings Code O16 must be submitted for:

• Hours worked on a shift other than an employee’s regular shift that occur after the employee worked 16 consecutive hours during a week in which the employee will work more than 40 hours. Employees in this situation must receive overtime at the double time rate and not at the time and a half rate.

Time Entry Earnings Code 16S must be submitted for:

• Hours worked during an employee’s regular shift that occur after the employee worked 16 consecutive hours. These hours are in addition to the hours paid for the employee’s regular shift (paid using Earnings Code RGS).
• Hours worked on a shift other than an employee’s regular shift that occur after the employee worked 16 consecutive hours but during a week in which the employee has worked less than 40 hours and is not eligible for overtime at time and a half. These hours are in addition to overtime hours paid to the employee at the straight time overtime rate (paid using Earnings Code OTB).

Examples of when each of the above Earnings Codes must be used:

Example 1: Employee works a total of 50 hours in the pay-week (overtime eligible). On one day during the pay-week the employee works their regular 8 hour shift and is then mandated to work 10 additional consecutive hours for a total of 18 hours:

1. The first 8 hours (employee’s regular shift) will be paid as regular pay. 
2. The next 8 hours should be paid as overtime using Earnings Code OCS.
3. The last 2 hours should be paid as double time using Earnings Code O16 for mandated consecutive hours over 16.

Example 2:  As a result of having 6 hours of Lost Time deducted, a full-time employee works a total of 34 hours in the pay-week. On one day during the pay-week the employee works their regular 8 hour shift and is then mandated to work 10 additional consecutive hours for a total of 18 hours:

1. The first 8 hours (employee’s regular shift) will be paid as regular pay.
2. The next 6 hours should be paid at the straight time overtime rate using Earnings Code OTB.
3. The next 2 hours should be paid at the time and a half overtime rate using Earnings Code OCS.
4. The last 2 hours should be paid at the double time rate using Earnings Code O16 for mandated consecutive hours over 16. 

Example 3:  As a result of having 20 hours of Lost Time deducted, a full-time employee works a total of 20 hours in the pay-week. On one day during the pay-week the employee works their regular 8 hour shift and is then mandated to work 10 additional consecutive hours for a total of 18 hours:

1. The first 8 hours (employee’s regular shift) will be paid as regular pay.
2. The next 8 hours should be paid at the straight time overtime rate using Earnings Code OTB.
3. The last 2 hours should be paid at both the straight time overtime rate using Earnings Code OTB and the 16 hour straight rate using Earnings Code 16S. The combination of Earnings Code OTB and 16S for these 2 hours results in the employee receiving double time for mandated consecutive hours over 16. 

Including Intermittent Inconvenience Pay in an Employee’s Double Time Calculation
When an employee is paid Earnings Code IID (BU21) or Earnings Codes IIE and/or IIN (BU01) when Double Time is worked, those monies must be included in the calculation of Double Time. OSC has created the following Time Entry Earnings Codes to be used by agencies to include intermittent inconvenience pay in an employee’s Double Time calculation. 

Agency Actions:

Beginning in Administration or Institution Pay Period 11L

To submit Double Time payments and Intermittent Inconvenience overtime payments to eligible employees, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502): 

Adjusting Previously Paid Overtime Using Earnings Code OTO 

If an eligible employee was previously paid overtime with Earnings Dates on or after 03/28/2024 using Earnings Code OTO with a calculation using the overtime factor of .00072 that must now be paid as Double Time, the agency must:

• Calculate the correct earnings amount using the factor of .000961 (Non-Leap Year and Leap Year) for Earnings Code O16 or .000479450 (Non-Leap Year) or .000478137 (Leap Year) for Earnings Code 16S. 
• Enter the difference owed using Earnings Code AOR, the original Earnings Begin Date, and original Earnings End Date on the Time Entry Page or Time Entry Interface (NPAY502).

Correcting Previously Paid Overtime Using Earnings Codes OCS and/or OTB 

If an eligible employee was previously paid overtime with Earnings Dates during the period identified above using Earnings Codes OCS and/or OTB that must now be paid as Double Time, the agency must update these records on the Time Entry Page or Time Entry Interface (NPAY502) as follows:

• Enter the original Earns Code, original Earnings Begin Date, original Earnings End Date, and applicable Hours/Units/Amount as a negative value.
• Enter the corresponding Double Time Earns Code, the original Earnings Begin Date, original Earnings End Date, and applicable Hours/Units/Amount as a positive value.

General Deductions:

All general 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 the following:

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 will be reported on the employee’s Form W-2.

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 thehttps://www.osc.ny.gov/files/state-agencies/payroll/pdf/ac934p-fillable.pdf 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 general deductions may be directed to the Payroll Deduction mailbox.

Questions regarding taxes may be directed to the Tax and Compliance mailbox.