Purpose:
The purpose of this bulletin is to provide agency instructions for processing the April 2025 Longevity Payment for Long-Term Seasonal Employees for employees in positions represented by the Civil Service Employees Association (CSEA) and the Public Employees Federation (PEF).
Affected Employees:
Seasonal hourly employees of the Department of Environmental Conservation and the Office of Parks, Recreation, and Historic Preservation, in the following bargaining units who meet the eligibility criteria are affected.
CSEA
- Administrative Services (BU02)
- Operational Services (BU03)
- Institutional Services (BU04)
PEF
- Professional, Scientific & Technical Services (BU05)
Background:
Pursuant to a side letter contained in the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association and the 2023-2026 Agreement between the State of New York and the Public Employees Federation, a lump sum award of $500 effective the first pay period of the fiscal year to employees who have at least 1,500 hours in pay status in seasonal positions during each of the previous five years will be granted.
Effective Dates:
Payments may be submitted for the Institution Extra Lag Pay Period 2 paychecks dated 05/15/2025 or the Administration Extra Lag Pay Period 2 paychecks dated 05/21/2025
Eligibility Criteria:
Employees who meet the following criteria are eligible to receive the April 2025 Long-Term Seasonal Longevity Payment:
- Active on the appropriate payment effective date; and
- In BU02, BU03, BU04 or BU05 seasonal hourly position; and
- In the Department of Environmental Conservation (Department ID 09180) or the Office of Parks, Recreation, and Historic Preservation (Department ID 49xxx), and
- Has at least 1,500 hours in pay status as a seasonal employee during each of the previous five years in either department.
Employees who otherwise qualify but are not Active on the appropriate payment effective date, become eligible for the payment if they return to the payroll in a seasonal hourly position within the fiscal year.
Agency Actions:
To pay the April 2025 Long-Term Seasonal Longevity Payment to eligible employees, agencies must submit the following information on the Additional Pay page using the Earnings Code LPS:
| Earnings code: | LPS |
|---|---|
| Effective Date: | 03/27/2025 (Deptid 09180) 04/03/2025 (Deptid 49xxx) Or the date the employee returned to the payroll in an eligible seasonal position |
| OT Eff Date: | Same as the Effective Date |
| Annual Addl Earnings: | $500 |
| End Date: | Leave Blank* |
| Goal Balance: | Leave Blank |
*The End Date field can be left blank since PayServ does not automatically include the earnings in the overtime compensation calculation for hourly employees. Overtime that should include the April 2025 Long-Term Seasonal Longevity Payment must be adjusted using the instructions in the Overtime Calculation Information section.
Overtime Calculation Information:
The Long-Term Seasonal Longevity Payment is included as salary for retirement purposes and must be included in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board > Payroll Manuals > Earnings Manual > Time Entry Payments > Overtime Compensation). The April 2025 Long-Term Seasonal Longevity Payment must be included from the OT Eff Date on the employee’s Additional Pay page for Earnings Code LPS through the end of Fiscal Year 2025-2026, provided the employee remains in an eligible seasonal position. Since PayServ does not include these monies in the overtime compensation calculation for hourly employees, an overtime adjustment is required.
To pay the overtime adjustment to eligible employees, agencies must submit the following information on the Time Entry page or the Time Entry Interface (NPAY502) using Earnings Code LCO for CSEA and PEF employees:
| Earnings Begin Date | The first overtime date to include LPS |
|---|---|
| Earnings End Date | The last overtime date to include LPS |
| Earn Code | LCO |
| Hours | The number of overtime hours to include LPS |
The system will multiply the number of hours reported as LCO by $.36 to determine the overtime adjustment amount.
If an eligible seasonal employee is appointed to a non-seasonal position (e.g. Comp Rate Code ANN) and has received the April 2025 Long-Term Seasonal Longevity Payment, the payment cannot be included in the compensation calculation of any overtime earned after the appointment date. Therefore, agencies must insert a row on the Additional Pay page at the Effective Date level of Earnings Code LPS and enter the following information:
| Effective Date: | Last date in eligible position (date prior to appointment) |
|---|---|
| OT Eff Date: | Same as original OT Eff Date |
| Annual Addl Earnings: | $500 (populates automatically) |
| End Date: | Same as Effective Date |
| Goal Balance: | $500 (to prevent making another payment) |
Retirement Information:
The Long-Term Seasonal Longevity Payment is not part of the basic annual salary, but it is considered pensionable earnings.
Tax Information:
The Long-Term Seasonal Longevity Payment is supplemental taxable income and will be added to the employee’s taxable gross wages for tax withholding purposes, and is subject to 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 1.95975% 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 9857, OSC will report to the Social Security Administration (SSA) all retro payments made to individuals who have filed for Social Security benefits.
Since PayServ does not include this information, OSC will mail a Request for Special Wage Payment Report to inactive individuals who are 62 or older in the calendar year and 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 and return this request to OSC for inclusion on the Special Wage Payment report to SSA. This report will be submitted to SSA after the close of the 2025 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 for further details on the New York Retiree Indicator box.
Payroll Register and Employee’s Paycheck/Advice:
The Earnings Code LPS and LCO (if applicable) and the amount paid will be displayed on the Payroll Register. The Earnings Description Longevity Payment Seasonal and Longevity Adj OT CSEA PEF (if applicable) and the amount paid will appear on the employee’s paycheck stub or direct deposit advice (if applicable).
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 eligibility and payment information may be directed to the Payroll Earnings mailbox.
Questions regarding eligibility and payment information may be directed to the Payroll Retirement mailbox
Questions regarding eligibility and payment information may be directed to the Tax and Compliance mailbox.