Purpose:

The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2025 Security Seniority Payment (Earnings Code SSP) and provide instructions for payments not processed automatically.

Affected Employees:

Employees in the following bargaining units who meet the eligibility criteria are affected:

Background:

Chapter 175 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the New York State Correctional Officers and Police Benevolent Association (NYSCOPBA) for interest arbitration eligible members (BU01) and interest arbitration ineligible members (BU21) of the Security Services Unit (SSU), and Chapter 176 of the Laws of 2024 which implements the 2023-2026 Agreement between the State of New York and the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration eligible members (BU61) and interest arbitration ineligible members (BU91) of the Security Supervisors Unit (SSPU) provides for payment of the 2025-2026 Seniority Payment in December 2025 as a one-time, lump sum payment in the amount of $750 for all eligible members.

Effective Dates:

The December 2025 SSP Payment will be processed in the check dates listed below.

Eligibility Criteria: 

Employees are eligible for the December 2025 SSP payment provided the following criteria is met on 11/01/2025: Is in one of the following bargaining units: 01,21,61, or 91; and

• Is in graded positions (Grade 101-125) and NS positions (Grade 600), which are equated to a grade (Grade 101-125): and
• Is Active, on a Leave With Pay or on an Unpaid Military Stipend Leave with an Action/Reason code of LOA/MLS in a NYSCOPBA or Council 82 position*; and
• Has a Comp Rate Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave); and
• Has eleven (11) or more years of service in any of the following Security Bargaining Units: NYSCOPBA (BUs 01,21), Council 82 (BUs 61,91), or APSU (BU 31) as of 11/01/2025 (anniversary date on or before 11/01/2014).

* Employees with a Status of Leave of Absence (except with an Action/Reason code of LOA/MLS) or Employees on a preferred list who meet all remaining eligibility criteria are eligible for the December 2025 SSP payment if they return to the payroll on or before 10/31/2026.

For instructions on submitting transactions to make the December 2025 SSP payment, see Agency Actions – Payments Not Processed Automatically.

Control-D Report Available Prior to Processing:

Prior to processing of the December 2025 SSP payment, the following Control-D report will be available for agency use:

NHRP738 – Excel to Control-D Report – Security Seniority Payment (SSP) Eligibility Listing

This report is a preliminary listing of employees who appear eligible for the December 2025 SSP payment based on information available as of the date the report is produced. The report was made available on 11/26/2025.

OSC Actions: 

The Office of the State Comptroller (OSC) has created the following new Additional Pay code to pay the new Security Seniority Payment:

 

Automatic Processing

OSC will process the Security Seniority Payment for employees who meet the eligibility criteria by inserting a row on the employee’s Additional Pay page as shown below. The payment amount is $750 for employees with eleven (11) or more years of continuous service in a Security Bargaining Unit on 11/01/2025 (identified by anniversary date on or before 11/01/2014), or a prorated amount.

• Employees who are on a Voluntary Reduction in Work Schedule (VRWS) on 11/01/2025 receive the full SSP payment amount. Agencies must verify that the Full/Part field on the Job Data/Job Information page is ‘Voluntary’.
• All other employees (including employees on a Leave With Pay, Paid Military Stipend Leave and Unpaid Military Stipend Leave) receive an amount based on the employee’s anniversary date and percentage in effect on 11/01/2025. The full SSP payment amount is multiplied by the employee’s Empl Work Percent on the Job Data/Job Information page in effect on 11/01/2025.
  • Employees who are on a Leave With Pay with an Action/Reason code of PLA/SKL (Sick Lv) or an Action/Reason code of PLA/SWC (Sick Lv Pa W/Workers Comp) will receive the full SSP payment amount multiplied by the employee’s Empl Work Percent on the Job Data/Job Information page prior to the leave.

The Additional Pay page will be populated for eligible employees with the following information:

Agency Actions - Payments Not Processed Automatically:

Agencies must submit transactions to make the December 2025 SSP payment to the following employees:

• Increment Code 2222 on 11/01/2025: Agencies must submit transactions for eligible employees who are in a composite position on 11/01/2025. Transactions should be submitted beginning in Administration Pay Period 19L or Institution Pay Period 19L; the effective date of the SSP payment should be 12/01/2025. The SSP payment amount should be calculated as explained in OSC Actions – Automatic Processing and based on the work percentage attributed to such position on 11/01/2025. Information regarding the composite position must be included on the General Comments page.
• Leave of Absence on 11/01/2025: Agencies must submit transactions for employees who are otherwise eligible on 11/01/2025 to receive the payment but whose Payroll Status is Leave of Absence (except those on Unpaid Military Stipend Leave (LOA/MLS)) and who return on or before 10/31/2026 as explained above. Transactions should be submitted in the pay period the return from leave is processed; the effective date of the SSP payment should be the same as the return from leave effective date. The SSP payment amount should be calculated as explained in OSC Actions – Automatic Processing.
• Preferred List on 11/01/2025: Agencies must submit transactions for employees who are otherwise eligible on 11/01/2025 to receive the payment but who are on a preferred list and who are appointed to an eligible position on or before 10/31/2026 as explained above. Transactions should be submitted in the pay period the appointment is processed; the effective date of the SSP payment should be the same as the appointment effective date. The SSP payment amount should be calculated as explained in OSC Actions – Automatic Processing and based on the percentage associated with the eligible position.

Note: If the employee’s anniversary date needs to be adjusted as a result of a retroactive leave of absence on or before 11/01/2025 and/or an appointment from a preferred list it could impact the employee’s December 2025 SSP eligibility.

Submitting Payment

To make the December 2025 SSP payment to eligible employees who were not processed automatically, agencies must submit the following information on the Additional Pay page using Earnings Code SSP:

Anniversary Date Correction

If the employee did not receive an automatic December 2025 SSP payment due to an incorrect anniversary date, in addition to submitting the SSP payment, the agency must submit a Data Chg on the Job Action Requests page using the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) and the appropriate anniversary in the Anniversary Dt. field.

Control-D Report Available After Processing:

After the automatic processing of the December 2025 SSP payment is completed, the following Control-D report will be available for agency use:

NPAY770 – One Time Payment Report

This report identifies all employees who received the December 2025 SSP payment effective 12/01/2025.

Overtime Paid in Pay Period 18L Administration or Pay Period 18L Institution:

In order for overtime to calculate correctly, overtime earned prior to 12/01/2025 must be entered separately from overtime earned on or after 12/01/2025.

If an employee is appointed to an ineligible position effective after receiving the December 2025 SSP payment, the payment cannot be included in the compensation calculation of any overtime earned after the date of appointment. Therefore, agencies must insert a row on the Additional Pay page at the Effective Date level of Earnings Code SSP and enter the following information:

Retirement and Deduction Information:

The SSP payment is included as salary for retirement purposes but is not subject to union dues. Deductions will be taken from the SSP payment for normal retirement contributions, garnishments and federal levies.

Tax Information: 

The SSP payment is supplemental taxable income, 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.

Payroll Register and Employee’s Paycheck/Advice:

The Earnings Code SSP and the amount paid will be displayed on the Payroll Register. The Earnings Description Security Seniority Payment and the amount paid will appear on the employee’s paycheck stub and 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 deductions may be directed to the Payroll Deduction mailbox.

Questions regarding retirement may be directed to the Payroll Retirement mailbox.

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