Purpose:
The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the retroactive change to the pensionability of the Uniform Blazer Allowance Payments.
Affected Employees:
NYS Unified Court System (UCS) employees in Negotiating Unit S9 are affected.
Background:
Chapter 1 of the Laws of 2023, which implemented the 2021-2026 Agreement between the New York State Court Clerks (BU S9) and the Unified Court System of the State of New York, provides for a maintenance allowance to all eligible members in June and December.
Chapter 531 of the Laws of 2024, which amends Chapter 1 of the Laws of 2023, requires all Blazer payments to be retroactively made pensionable as of April 1, 2021.
Effective Dates:
The retroactive Blazer Payment change in pensionability will be processed in paychecks dated 06/04/2025.
OSC Actions:
OSC will process the retroactive Blazer Payment change in pensionability for all employees who received a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period.
Two Time Entry transactions will be automatically created for all eligible Blazer Payments that were made using Earnings Code UBU with the following information:
| Earnings Begin Date: | Earliest Original UBU Earnings Begin Date |
|---|---|
| Earnings End Date: | Latest Original UBU Earnings Begin Date |
| Earn Code: | UBU |
| Amount: | Negative total sum of UBU received from 5/31/2023 to current |
| Earnings Begin Date: | Earnings Begin Date Determined Above |
|---|---|
| Earnings End Date: | Earnings End Date Determined Above |
| Earn Code: | UBA |
| Amount: | Positive total sum of UBU determined above |
Earnings Code UBU will be retroactively deactivated effective 05/31/2023.
*Please note: Due to these payments becoming pensionable, employees may see a deduction in their paycheck that represents their pensionable contribution.
Tax Information:
The retroactive Blazer Payment change in pensionability is supplemental taxable income, will be included in the employee’s taxable gross and are subject to all employment taxes 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 UBU and UBA and the amount paid will be displayed on the Payroll Register. The Earnings Description UCS Blazer Non Pen and UCS Uniform Blazer Allowance and the amount paid will appear on the employee’s paycheck stub.
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 returned with a completed Next of Kin Affidavit (Form AC 934-P), original death certificate and a Report of Check Exchange (Form AC 1476-P). 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 retirement may be directed to the Payroll Retirement mailbox.