Please refer to the Workers’ Compensation Earnings Codes listed below for a breakdown of codes that may be found on the employee’s paystub while on Workers’ Compensation leave.
| Code | Short Description | Description |
|---|---|---|
| WFA | Workers’ Comp Federal Wages Adj | Decreases an employee’s Federal taxable wages while on paid WC leave. |
| WSA | Workers’ Comp State Wages Adj | Decreases an employee’s State taxable wages while on paid WC leave. |
| WSM | Workers’ Comp SS/Med Wages Adj | Decreases an employee’s SS/Med (FICA) taxable wages while on paid WC leave. |
| WPS | WC 60% Sup | Supplement payment for employees in eligible Bargaining Units who are receiving the contractual supplemental benefit. When the employee is receiving payments from the New York State Insurance Fund (NYSIF) that do not reach 60% of their regular, pre-injury gross salary, OSC pays the leftover amount via earn code WPS. |
| RSA | Retirement Salary | For employees in eligible Bargaining Units who are out on LOA/WPS and receiving the contractual supplemental benefit, RSA represents the regular, pre-injury wages the employee would have received if they were still on the payroll. This code is tracked on the Workers’ Compensation Data page and reported to Retirement until the 195-day supplement eligibility maximum is reached. |
| SIF | SIF Award | For employees in eligible Bargaining Units who are out on LOA/WPS and receiving the contractual supplemental benefit, SIF represents the payment the employee received from the New York State Insurance Fund (NYSIF) during a given period. Amounts are based on payment information provided by NYSIF and are purely informational on the paystub. |
| WCA | Workers’ Compensation Adjustment | Adjustment to a previously issued supplement payment (WPS). This adjustment is typically necessary when the New York State Insurance Fund adjusts an employee’s disability payment rate for a time frame that was previously paid. |
| TFW | Prior Yr Soc Sec/Med Refund WC | SS/Med (FICA) refund generated by a prior year Workers’ Comp tax clean up. For a prior year refund to be issued in a paycheck, the employee must complete form AC-3206 and return it to their payroll office within the 45-day deadline. The agency payroll office must record receipt of the form on the Update Emp W2C AC-3206 Status page in PayServ. |
Last Updated: September 2026