See American Banking Association Number.
Absence Control Program
Citywide program to monitor the use of paid undocumented sick leave for employees covered under the Citywide Agreement. The program uses progressive discipline through informal discussions and Supervisory Conferences as employees use undocumented sick leave and reach stepping levels.
A benefit that allows employees who receive paratransit service from MTA New York City Transit to select Access-A-Ride coupons or other paratransit options using pre-tax payroll deductions.
Bank numbers to identify individual accounts. Employees provide bank account numbers for direct deposit enrollment.
See Automated Clearing House.
See Advance Earned Income Credit.
Agency Start Date
The original date an employee begins working in an agency.
Agreement to Pay
A notice from the IRS issued to the employee to present to the employer with an agreed upon installment plan for satisfying an IRS Tax Levy.
American Banking Association (ABA) Number
A bank's routing or transit number that uniquely defines specific banks. The nine digit ABA number identifies the actual bank to which funds will be sent. Employees provide their bank's ABA number for direct deposit enrollment.
Leave accrued to be used by employees for personal leave and vacations, etc. in accordance with terms of contractual agreements and agency procedures.
The total regular gross yearly pay for an employee.
Pay to employees for performing difficult or unusual tasks, or who have been employed in a title for a particular amount of time.
The amount remaining to complete payment for a deferred compensation plan or other goal-oriented deduction. Shown in deduction area of pay statement.
See Board of Education Retirement System.
Board of Education Retirement System (BERS)
Organization providing retirement benefits for civil service employees employed in such agencies as the Board of Education, the School Construction Authority, the Police Department, and the Transit Authority.
The City's number for a check or direct deposit payment. Shown on Pay Statement.
See City Human Resource Management System.
City Start Date
The original date an employee begins working for the City.
The amount withheld from pay for NYC income taxes. Shown on pay statement.
The amount deducted from pay for Section 1127 of the New York City Charter. As a condition of employment, City employees hired after January 4, 1973 agree to pay to the City an amount equal to a City personal income tax on residents computed and determined as residents of the City. Shown on pay statement.
The City of New York's network used for mainframe access, email services, video, and other data transmissions among City agencies.
The City's Intranet available to agencies with access to CityNet.
Automated timekeeping system to record daily attendance and requests for leave for most City employees.
Civil Service Entry Date
The date an employee obtains permanent civil service status.
See Cost-of-Living Adjustment.
Commuter Card Plan
The WageWorks Commuter Card is a stored value card loaded with employee's pre-tax and post-tax deductions that can be used to purchase transit passes, MetroCards, and tickets from transit providers throughout the New York Tri-State area.
Leave time granted for working beyond the regular tour of duty. The Fair Labor Standards Act (FLSA) and labor agreements promulgate rules pertaining to earning and using compensatory time.
See Calendar Year.
See Dependent Care Assistance Program.
Department of Citywide Administrative Services (DCAS)
Agency responsible for Citywide purchasing, facilities and real property management, and recruiting and hiring City employees. Administers Savings Bond Program and the NYC GIVES Employee Charitable Campaign.
Dependent Care Assistance Program (DeCAP)
A flexible spending account that allows participants to pay for dependent care expenses for young children, elderly, or other dependents with pre-tax dollars.
Direct Deposit Program
The electronic transfer of pay from the City's treasury to employees' bank accounts. Funds are available in the employees' bank account on pay day.
Portion of an employee's earnings left after deducting those amounts that are required by law to be withheld including taxes, Social Security, Medicare, and pension dues but not elective deductions such as deferred compensation or contributions to the Municipal Credit Union.
Domestic Partners Benefit
A portion of the amount paid by the City for health insurance for a domestic partner that may be taxable.
Refers to the New York State court case decision Drs. Council v. NYCERS affecting part-time employees of the City who paid FICA taxes while being precluded from pension membership from January 1, 1986 through June 30, 1991.
See Electronic Funds Transfer.
See Employer Identification Number.
Electronic Funds Transfer (EFT)
Bank transaction in which funds are transferred from one bank account to another through the Automated Clearing House. EFT is used for the direct deposit of employees' pay to their bank accounts.
See Reference Number.
Employee Reference Number
See Reference Number.
Electronic pay statements available to City employees on NYCAPS Employee Self Service (ESS).
Employee Self-Service. NYCAPS online application that lets the City employees access and maintain their Personal Information (address, phone numbers, email, emergency contacts, etc.); Benefits (health benefits, dependents, etc.); Payroll and Compensation (direct deposit; Commuter Benefits/IRA/College Savings/Savings Bonds deductions); and more. Go to NYCAPS ESS.
Employee's Withholding Allowance Certificate
Form used to determine the amount of federal and state and local taxes withheld from pay based on the marital status and number of allowances claimed. Every employee is required to complete the form. The W-4 form is for federal taxes and the IT-2104 and IT-2104-E are for New York State and local taxes.
Employer Identification Number (EIN)
Number assigned by the Internal Revenue Service (IRS) to designate unique employers. The EIN appears on the W-2 Wage and Tax Statement and 1099 form to report other income.
Exception Pay Employee
An annually salaried employee who receives a standard salary each pay period unless exception transactions, such as leave without pay, are submitted to alter this amount.
The amount of tax withheld for federal taxes. Shown on pay statement.
See Federal Insurance Contributions Act.
FICA Hardship Program
Established by an agreement between the City of New York and the Municipal Labor Committee to offer financial relief to employees whose social security benefit claims at the time of their retirements are affected severely, as a direct consequence of the City's Doctors Council FICA Refund Claim.
Refund due to FICA overpayments. May be a result of Drs. Council v. NYCERS court decision.
Fire Pension Fund
One of the City's major retirement systems providing retirement benefits to uniformed employees of the New York City Fire Department.
Flexible Spending Accounts (FSA)
Programs, allowable under IRS Code 125, that use pre-tax dollars to pay for certain expenses. Examples include Health Care Flexible Spending Account (HCFSA) and Dependent Care Program (DeCAP).
See Fair Labor Standards Act.
Document filled out by employees after determining that a lost or stolen check has been cashed by another party.
See Flexible Spending Accounts.
See Fiscal Year (FY).
A deduction made from an employee's wages as a result of legal proceedings. The employer is required to withhold 10% from the employee's salary in order to satisfy the employee's creditor.
Indicates the total amount the employee must pay before the deduction stops. Shown on pay statement.
Goal Amount Balance
The total number of dollars or installments achieved to date towards an employee's deduction goal. Shown on pay statement.
Goal Oriented Deduction
Deduction that is taken until a goal amount has been reached such as a garnishment or pension loan.
The dollar amount earned during the pay period. Gross pay represents total pay before taxes and other deductions are taken.
The process of applying additions to and deductions from an employee's regular gross pay to arrive at the net amount.
See Health Care Flexible Spending Account.
Health Benefit Buy-Out Waiver Program
A City benefit in which employees covered under a health plan through an employer other than the City of New York may waive their City health plan and receive a cash incentive.
Health Benefits Transfer Period
A time period, usually in October, during which employees can change health plans, join the Health Buy-Out Waiver Program, or opt out of the MSC Premium Conversion Program.
Health Care Flexible Spending Account (HCFSA)
A way to help pay for out-of-pocket medical expenses while reducing your taxable income. By enrolling in HCFSA, you not only plan for anticipated health and dependent care expenses but also reduce your gross salary for federal and Social Security tax purposes. Employees covered by the Citywide contract or the Management Benefits Fund, and New York City health insurance, are eligible to enroll.
Holiday Premium Pay
A dollar amount paid when you are required to work on a scheduled holiday.
Rate of pay for certain classes of employees who are paid by the hour.
The number of installments remaining to satisfy the repayment of a bond cycle, pension loan, or other repayment schedule. Shown on pay statement.
Internal Revenue Code 125 (IRC 125)
Section 125 of the IRC that treats contributions to flexible spending accounts on a pre-tax basis reducing wages subject to federal, Social Security, and Medicare taxes.
See Internal Revenue Code 125 (IRC 125).
See Internal Revenue Code 132 (IRC 132).
See Internal Revenue Service (IRS).
IRS Tax Levy
A notice from the IRS instructing the employer to collect an amount owed to the IRS by an employee.
The New York State Employee's Withholding Allowance Certificate used to determine the amount of for the taxes withheld based on marital status and number of allowances claimed.
See Job Sequence Number (JSN).
Leave time that remains after accounting for accrual, usage, transfer, and expiration. There is a lag time in posting leave balances that appear on the pay statement.
Letter from the Internal Revenue Service or New York State Department of Taxation and Finance instructing the employer to implement a prescribed number of withholding allowances or a particular marital status for an employee.
Line of Duty Injury.
LoDI FICA Refund
The City has filed refund claims for both the employer's and employees' share of the FICA taxes paid on LoDI payments received by eligible uniformed members of the City's Correction, Fire, Police and Sanitation departments for a period of six months or less for the years 1989 through 2005.
Lump Sum Payment
A one-time payment.
See Leave Without Pay (LWOP).
Public officials of NYC, appointed by the Mayor, but not paid employees of the City. They earn income by performing certain tasks in Civil Court cases, including the enforcement of judgments.
Maximum Social Security Wage Base
The maximum amount of wages in a calendar year that is subject to Social Security tax. Social Security Administration changes this wage base annually.
See Municipal Credit Union (MCU).
A notice issued under the Social Security Act identifying an employee who is obligated by a court or administrative child support unit to provide health care coverage for the child(ren) on the notice.
Tax for the Medicare Program withheld from pay for most employees at a rate of 1.45% of Medicare-covered wages.
MSC Premium Conversion Program
Automatically increases take-home pay for employees with payroll deductions for health insurance premiums and optional riders because these payments are not subject to federal or FICA taxes.
Municipal Credit Union (MCU)
A financial institution offering its members checking and savings accounts, credit cards, mortgages, loans, ATM access, money market accounts, individual retirement accounts, and other services.
New York's 529 College Savings Program
A tax-advantaged way to save for college. City employees can contribute to college savings accounts through post-tax payroll deductions or can make payments directly to their account electronically by mail.
The official New York City Web site and portal to City services.
The Web address for the Office of Payroll Administration's Web site.
Office of Child Support Enforcement (OCSE)
A division of the Administration for Children's Services responsible for ensuring financial support for children by non-custodial parents by locating absent parents, establishing paternity, obtaining/ enforcing support orders, and collecting/disbursing payments.
Office of Labor Relations (OLR)
Office representing the Mayor in the conduct of all labor relations between the City and all labor organizations representing employees of the City. Administers Employee Health Benefits Program, Management Benefits Fund, pre-tax benefits, and Citywide programs.
See Office of Labor Relations (OLR).
Paid compensation for working hours beyond the normal tour of duty.
A limitation on the payment of overtime for employees covered by the Citywide Agreement.
The calculations of all pay events (regular gross pay, overtime, raises) necessary to produce a pay check.
The date a paycheck is issued or the date a direct deposited is credited to an employee's bank account.
The time between the dates pay was earned and paid.
The days for which the pay date covers for regular pay.
There are several pay schedules for employees paid by the Payroll Management System. Most City employees are paid bi-weekly on Fridays. Department of Education, NYCHA, and some employees in Sanitation and DEP are paid on different schedules.
A record of a direct deposit payment containing itemized transaction details such as gross pay, deductions, leave balances, etc. for the current pay period and calendar year-to-date.
The attachment to the paycheck containing itemized transaction details such as gross pay, deductions, leave balances, etc. for the current pay period and calendar year-to-date.
A community portal on CityShare that provides information to the payroll, timekeeping, and personnel offices for all City agencies paid through the Payroll Management System (PMS). The site is available to agency personnel authorized by their PMS Security Officers. OPA maintains the site.
Payroll Distribution Code
Codes assigned by agencies to designate organizational units for check distribution purposes.
A three-digit code used to identify an agency or a department in an agency for payroll purposes.
An amount deducted from an employee's pay as an installment to repay a loan.
The number assigned by one of New York City's pension systems to identify members. Shown on Pay Statement. Also called Membership Number. After retirement, a new Pension Number is assigned.
A code that specifies the particular type of pension benefits. It generally relates to the date the employee joins the pension system.
Per Diem Payroll
Pay based on a daily rate. Many 220 Trades titles are paid a per diem rate.
Per Diem Rate
Pay based on a daily rate. Many 220 Trades titles are paid a per diem rate.
Per Session Payroll
A Department of Education payroll for pedagogic employees paid by a session generally for service during the summer.
The person submitting a formal written application to a court requesting a specific judicial action. Petitioners are the recipients of court ordered support payments.
See Payroll Management System (PMS) (link to: Payroll Management System (PMS)).
Police Pension Fund
One of the City's major retirement systems providing retirement benefits to uniformed employees of the New York City Police Department.
Portable Document Format (PDF) File
File format for documents created to allow everyone to be able to read and download pages even though they don't have the program that created them. Used to view files on the Internet.
Positive Pay Employees
Per diem or hourly paid employees who get paid for actual hours worked. There is generally a two-week pay lag for positive pay employees.
Five percent of the money collected every pay period for a garnishment that the Marshal is entitled to for processing fees.
Benefits available to employees where deductions are subtracted from gross wages before taxes are calculated. Examples include the TransitBenefit Program and Deferred Compensation.
A unique seven-digit number assigned to employees in the Payroll Management System (PMS) used for identification. The Reference Number appears on the pay stub and statement. Employees are asked to provide their Reference Number for enrolling in certain benefit programs. Also called Employee Reference Number and Employee ID.
A paycheck that is produced to which the employee is not entitled in whole or part. This usually happens when employees go on leave, stop working, or are paid erroneously. After pay day the checks are reversed as though the check never existed. Pay statements reflect the earnings and deductions until the check is refunded.
Release of Levy
A notice from the IRS issued to the employee to present to the employer to stop deductions from pay in connection with an IRS Tax Levy.
A defendant especially in a divorce or equity case. Respondent may be the employee whose pay is deducted for support payments.
Pay adjustments associated with prior payroll periods caused by salary adjustments.
A transaction that debits funds that have been electronically deposited in a bank account. Reversals are done by the City only when funds for which the employee is not entitled have been deposited directly into an account.
Rolling Twelve Months
Any twelve month period starting twelve months prior to the current reporting period.
Savings Bonds Program
A way for City employees to invest in savings bonds and other Treasury securities through TreasuryDirect, a convenient and secure web-based system that allows employees to purchase, manage and redeem paperless savings bonds 24/7 from home.
Indicates the schedule the employee works such as flexible time or compressed work week, full time or part time.
Section 1127 of NYC Charter
A condition of employment requiring City employees residing outside New York City who were hired after January 4, 1973 to agree to pay to the City an amount equal to a City personal income tax on residents computed and determined as residents of the City. Shown as City Waiver on pay statement.
The enforcement officer of the New York State Supreme Court and is authorized to collect judgments of the Supreme, Family, and Civil Courts. The Sheriff and his or her deputies are paid employees of the City of New York.
An addition to regular gross pay for working a particular shift defined by labor contracts. This includes pay to certain employees whose normal work schedule is between the hours of 6:00 pm and 8:00 am.
Leave time accrued that can be used for illness or injury.
Social Security Administration (SSA)
The nation's primary income security agency. Administers the federal retirement, survivors, and disability programs, as well as supplemental security income (SSI) for the aged, blind, and disabled.
Social Security Number
A taxpayer identification number used by the Social Security Administration (SSA) to record employee earnings for future social security and Medicare benefits.
Social Security Statement
Record of earnings on which Social Security taxes have been paid during working years and summary of the estimated benefits that may be received as a result of those earnings. The Social Security Administration provides the statements through automatic annual mailings to workers and former workers aged 25 and older and to any worker upon request.
Social Security Tax
Tax for Social Security withheld from pay for most employees at a rate of 6.2% of Social Security covered wages up to the maximum Social Security wage base.
Social Security Wages
Total wages paid that are subject to Social Security tax. See maximum Social Security wage base.
The amount withheld from pay for New York State income taxes.
A transaction that halts payment before the pay credit reaches the bank. Stop payments are done as soon as employees notify their agencies of a lost or stolen check.
A payroll generate after a regular payroll used for one-time or other special payments and to issue checks that were not produced correctly on the regular payroll.
Limited conditions prescribed by the Internal Revenue Service or New York State Department of Taxation of Finance based on income, previous tax liability, age, and/or status as a dependent on someone else's tax return, when if met, require no income taxes to be withheld.
Taxable Fringe Benefits
Benefits that you may receive that are taxable including Union Legal Service, Education, Auto Use, Parking, and TransitBenefit Administrative fees. The value of these benefits are added to taxable gross wages.
Wages that are subject to income tax including gross wages and other wages paid during the year and certain taxable fringe benefits.
Third Party Payor
A union that makes a disability payment directly to employee. This only includes disability benefits to members for extended sick leave as defined by the union's disability plan. Amounts appear in Box 1, 3, 5, 16, and 18 on the W-2 and are subject to income, Social Security, and Medicare taxes. The term "Third Party Payor" is printed in Miscellaneous Box.
Time in City Service
The time an employee has been in active pay status.
The position/function within an agency responsible for timesheet related data such as hours worked, hours of overtime, leave hours, etc. for individual employees.
Total Installment No.
The total number of installments to complete a bond cycle or pension loan or other repayment schedule. Shown in deduction area of pay statement.
Transit Pass Plan
The Commuter Benefit plan offered to employees through the City's provider, WageWorks, which provides for home delivery of transit provider passes and tickets throughout the New York Tri-State area.
The United States Department of the Treasury's secure web-based system that allows employees to purchase, manage and redeem paperless savings bonds 24/7 from home.
See Teachers Retirement System (TRS).
Corrected Wage and Tax Statement. Form W-2c is used by an employer to correct errors previously filed on Form W-2.
W-2 Wage and Tax Statement
A record of earnings and tax withheld for the year. A W-2 is used for filing federal and state and local tax returns. Distributed to employees by January 31 of the following year.
The federal Employee's Withholding Allowance Certificate used to determine the amount of taxes withheld based on marital status and number of allowances claimed.
The number of allowances (dependents and other factors) designated on the Employee's Withholding Allowance Certificate. Used in determining the amount of income taxes withheld.
Withholding Certificate Affirmation
Form required to be completed and notarized by employees claiming more than ten withholding allowances on the federal W-4 form or more than 14 allowances on the state IT-2104 form. Also for employees claiming exempts.
Determined by agencies to designate work sites for timekeeping purposes. Shown on pay statement.