University Payroll Updates · 2017. 10. 16. · OHRM UNIVERSITY PAYROLL 2017 Check Date December 7,...

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University Payroll Updates HR Director’s Meeting Friday, October 13, 2017 9:30 a.m.

Transcript of University Payroll Updates · 2017. 10. 16. · OHRM UNIVERSITY PAYROLL 2017 Check Date December 7,...

Page 1: University Payroll Updates · 2017. 10. 16. · OHRM UNIVERSITY PAYROLL 2017 Check Date December 7, 2017 Pay Period # 17L / 18C Service Peroid Service Period Dept to HR HR to Payroll

University Payroll Updates

HR Director’s Meeting Friday, October 13, 2017 9:30 a.m.

Page 2: University Payroll Updates · 2017. 10. 16. · OHRM UNIVERSITY PAYROLL 2017 Check Date December 7, 2017 Pay Period # 17L / 18C Service Peroid Service Period Dept to HR HR to Payroll

Table of Contents

• University Payroll Action Items

• Payroll Schedule 2017 – Senior College

• Payroll Schedule 2017 – Community College

• Senior College - Motor Vehicle Taxable Fringe Benefits 2017

• Community College - Motor Vehicle Taxable Fringe Benefits 2017

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University Payroll Action Items

Item Action Date of birth is required to hire employees

The date of birth must be included on the PAF/PAR submitted to University Payroll to hire employees.

Employee ID is required on all transactions

Employee ID is required for all transaction. To ensure that all transactions are processed correctly, the employee ID must be accurate.

Motor vehicle taxable fringe benefit Senior Colleges Deadline: November 17, 2017 to University Payroll Community Colleges Deadline: November 9, 2017 to OPA

Deadlines HR departments must adhere to payroll deadlines. Any action submitted after the payroll deadline is required to be accompanied by an email.

Returning checks to OSC/OPA Bursar offices must communicate to HR departments regarding checks that have not been retrieved by employees to determine if the employee is due the payment. University Payroll must be informed of any paychecks not due to employees.

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Check Date November 9, 2017 Pay Period # 15L / 16CService Peroid Service Period Dept to HR HR to Payroll

Employee Category PR Group Start Date End Date Start Date End Date Deadline DeadlinePAFs: ECP Full Time Lag 10/12/2017 10/25/17 na 10/16/17 10/19/17PAFs: Faculty and Staff, Instructional, Non-Instructional, Classified, Blue & W Full Time Current 10/26/2017 11/8/2017 10/1/2017 10/14/2017 10/16/17 10/19/17PAFs: 220 Skilled Trades Exception Hourly 10/26/2017 11/8/2017 10/1/2017 10/14/2017 10/16/17 10/19/17Timesheets: Payroll SOS manual entry into PayServ: Hourly Paid Employee Hourly Paid 10/1/2017 10/14/2017 10/1/2017 10/14/2017 10/16/17 10/19/17

Timesheets: Campus manual entry into PayServ: Hourly Paid Employees Hourly Paid 10/1/2017 10/14/2017 10/1/2017 10/14/2017 10/16/17 Direct online entry into PayServ 10/25/17 5PM

NPAY502 - eFile Payments to hourly employees based on timesheets Hourly Paid 10/1/2017 10/14/2017 10/1/2017 10/14/2017 10/16/17 10/25/17 NoonData Changes: Address, Direct Deposit, Taxes, General Deductions, etc. All 10/25/17

Check Date November 22, 2017 Pay Period # 16L / 17CService Peroid Service Period Dept to HR HR to Payroll

Employee Category PR Group Start Date End Date Start Date End Date Deadline DeadlinePAFs: ECP Full Time Lag 10/26/2017 11/08/17 na 10/30/17 11/02/17PAFs: Faculty and Staff, Instructional, Non-Instructional, Classified, Blue & W Full Time Current 11/9/2017 11/22/2017 10/15/2017 10/28/2017 10/30/17 11/02/17PAFs: 220 Skilled Trades Exception Hourly 11/9/2017 11/22/2017 10/15/2017 10/28/2017 10/30/17 11/02/17Timesheets: Payroll SOS manual entry into PayServ: Hourly Paid Employee Hourly Paid 10/15/2017 10/28/2017 10/15/2017 10/28/2017 10/30/17 11/02/17

Timesheets: Campus manual entry into PayServ: Hourly Paid EmployeesHourly Paid

10/15/2017 10/28/2017 10/15/201710/28/2017 10/30/17 Direct online entry into PayServ

11/08/17 5PM

NPAY502 - eFile Payments to hourly employees based on timesheets Hourly Paid 10/15/2017 10/28/2017 10/15/2017 10/28/2017 10/30/17 11/08/17 NoonData Changes: Address, Direct Deposit, Taxes, General Deductions, etc. All 11/08/17

OT, Shift, & Holiday Pay

OT, Shift, & Holiday Pay

THE CITY UNIVERSITY OF NEW YORK

SENIOR COLLEGESDEPARTMENT, HUMAN RESOURCES and PAYROLL CUTOFF SCHEDULE for ALL PAYROLL DOCUMENTS

OHRM UNIVERSITY PAYROLL

2017

1

Page 5: University Payroll Updates · 2017. 10. 16. · OHRM UNIVERSITY PAYROLL 2017 Check Date December 7, 2017 Pay Period # 17L / 18C Service Peroid Service Period Dept to HR HR to Payroll

THE CITY UNIVERSITY OF NEW YORK

SENIOR COLLEGESDEPARTMENT, HUMAN RESOURCES and PAYROLL CUTOFF SCHEDULE for ALL PAYROLL DOCUMENTS

OHRM UNIVERSITY PAYROLL

2017

Check Date December 7, 2017 Pay Period # 17L / 18CService Peroid Service Period Dept to HR HR to Payroll

Employee Category PR Group Start Date End Date Start Date End Date Deadline DeadlinePAFs: ECP Full Time Lag 11/9/2017 11/22/17 na 11/13/17 11/16/17PAFs: Faculty and Staff, Instructional, Non-Instructional, Classified, Blue & W Full Time Current 11/23/2017 12/6/2017 10/29/2017 11/11/2017 11/13/17 11/16/17PAFs: 220 Skilled Trades Exception Hourly 11/23/2017 12/6/2017 10/29/2017 11/11/2017 11/13/17 11/16/17Timesheets: Payroll SOS manual entry into PayServ: Hourly Paid Employee Hourly Paid 10/29/2017 11/11/2017 10/29/2017 11/11/2017 11/13/17 11/16/17

Timesheets: Campus manual entry into PayServ: Hourly Paid EmployeesHourly Paid

10/29/2017 11/11/2017 10/29/201711/11/2017 11/13/17 Direct online entry into PayServ

11/22/17 5PM

NPAY502 - eFile Payments to hourly employees based on timesheets Hourly Paid 10/29/2017 11/11/2017 10/29/2017 11/11/2017 11/13/17 11/22/17 NoonData Changes: Address, Direct Deposit, Taxes, General Deductions, etc. All 11/22/17

Check Date December 21, 2017 Pay Period # 18L / 19CService Peroid Service Period Dept to HR HR to Payroll

Employee Category PR Group Start Date End Date Start Date End Date Deadline DeadlinePAFs: ECP Full Time Lag 11/23/2017 12/06/17 na 11/27/17 11/30/17PAFs: Faculty and Staff, Instructional, Non-Instructional, Classified, Blue & W Full Time Current 12/7/2017 12/20/2017 11/12/2017 11/25/2017 11/27/17 11/30/17PAFs: 220 Skilled Trades Exception Hourly 12/7/2017 12/20/2017 11/12/2017 11/25/2017 11/27/17 11/30/17Timesheets: Payroll SOS manual entry into PayServ: Hourly Paid Employee Hourly Paid 11/12/2017 11/25/2017 11/12/2017 11/25/2017 11/27/17 11/30/17

Timesheets: Campus manual entry into PayServ: Hourly Paid EmployeesHourly Paid

11/12/2017 11/25/2017 11/12/201711/25/2017 11/27/17 Direct online entry into PayServ

12/06/17 5PMNPAY502 - eFile Payments to hourly employees based on timesheets Hourly Paid 11/12/2017 11/25/2017 11/12/2017 11/25/2017 11/27/17 12/06/17 NoonData Changes: Address, Direct Deposit, Taxes, General Deductions, etc. All 12/06/17

OT, Shift, & Holiday Pay

OT, Shift, & Holiday Pay

2

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WeekNumbers Pay Date Payroll

Deadline

12/18/16 ‐ 12/31/16 12/25/16 ‐ 01/07/17 01/01/17 ‐ 01/14/17 01/13/17 01/03/17 PAY CLASS Description Current/Lag

1 & 2 01/01/17 ‐ 01/14/17 01/08/17 ‐ 01/21/17 01/15/17 ‐ 01/28/17 01/27/17 01/17/17 A Full‐time Classified Current Regular Gross/Lag Exceptions

3 & 4 01/15/17 ‐ 01/28/17 01/22/17 ‐ 02/04/17 01/29/17 ‐ 02/11/17 02/10/17 01/31/17 B FT ECP/INSTRUCT NO LAG Current

5 & 6 01/29/17 ‐ 02/11/17 02/05/17 ‐ 02/18/17 02/12/17 ‐ 02/25/17 02/24/17 02/14/17 K Skilled Trade (220) Current Regular Gross/Lag Exceptions

7 & 8 02/12/17 ‐ 02/25/17 02/19/17 ‐ 03/04/17 02/26/17 ‐ 03/11/17 03/10/17 02/28/17 N PT Instruct Lag

9 &10 02/26/17 ‐ 03/11/17 03/05/17 ‐ 03/18/17 03/12/17 ‐ 03/25/17 03/24/17 03/14/17 P  Contract Pay (Adjuncts) Current11 & 12 03/12/17 ‐ 03/25/17 03/19/17 ‐ 04/01/17 03/26/17 ‐ 04/08/17 04/07/17 03/28/17 X Part‐time Classified Lag

13 & 14  03/26/17 ‐ 04/08/17 04/02/17 ‐ 04/15/17 04/09/17 ‐ 04/22/17 04/21/17 04/11/17

15 & 16 04/09/17 ‐ 04/22/17 04/16/17 ‐ 04/29/17 04/23/17 ‐ 05/06/17 05/05/17 04/25/17

17 & 18 04/23/17 ‐ 05/06/17 04/30/17 ‐ 05/13/17 05/07/17 ‐ 05/20/17 05/19/17 05/09/17

19 & 20 05/07/17 ‐ 05/20/17 05/14/17 ‐ 05/27/17 05/21/17 ‐ 06/03/17 06/02/17 05/23/17

21 & 22 05/21/17 ‐ 06/03/17 05/28/17 ‐ 06/10/17 06/04/17 ‐ 06/17/17 06/16/17 06/06/17

23 & 24 06/04/17 ‐ 06/17/17 06/11/17 ‐ 06/24/17 06/18/17 ‐ 07/01/17 06/30/17 06/20/17

25 & 26 06/18/17 ‐ 07/01/17 06/25/17 ‐ 07/08/17 07/02/17 ‐ 07/15/17 07/14/17 07/04/17

27 & 28 07/02/17 ‐ 07/15/17 07/09/17 ‐ 07/22/17 07/16/17 ‐ 07/29/17 07/28/17 07/18/17

29 & 30 07/16/17 ‐ 07/29/17 07/23/17 ‐ 08/05/17 07/30/17 ‐ 08/12/17 08/11/17 08/01/17

31 & 32 07/30/17 ‐ 08/12/17 08/06/17 ‐ 08/19/17 08/13/17 ‐ 08/26/17 08/25/17 08/15/17

33 & 34 08/13/17 ‐ 08/26/17 08/20/17 ‐ 09/02/17 08/27/17 ‐ 09/09/17 09/08/17 08/29/17

35 & 36 08/27/17 ‐ 09/09/17 09/03/17 ‐ 09/16/17 09/10/17 ‐ 09/23/17 09/22/17 09/12/17

37 & 38 09/10/17 ‐ 09/23/17 09/17/17 ‐ 09/30/17 09/24/17 ‐ 10/07/17 10/06/17 09/26/17

39 & 40 09/24/17 ‐ 10/07/17 10/01/17 ‐ 10/14/17 10/08/17 ‐ 10/21/17 10/20/17 10/10/17

41 & 42 10/08/17 ‐ 10/21/17 10/15/17 ‐ 10/28/17 10/22/17 ‐ 11/04/17 11/03/17 10/24/17

43 & 44 10/22/17 ‐ 11/04/17 10/29/17 ‐ 11/11/17 11/05/17 ‐ 11/18/17 11/17/17 11/07/17

45 & 46 11/05/17 ‐ 11/18/17 11/12/17 ‐ 11/25/17 11/19/17 ‐ 12/02/17 12/01/17 11/21/17

47 & 48 11/19/17 ‐ 12/02/17 11/26/17 ‐ 12/09/17 12/03/17 ‐ 12/16/17 12/15/17 12/05/17

49 & 50 12/03/17 ‐ 12/16/17 12/10/17 ‐ 12/23/17 12/17/17 ‐ 12/30/17 12/29/17 12/19/1751 & 52 12/04/17 ‐ 12/30/17 12/24/17 ‐ 01/06/18 12/31/17 ‐ 01/13/18 01/12/18 01/02/18

ExceptionCovered A K/ Classified 

Hourly & Hourly InstructionalPay Class N X 

Regular Gross

CoveredPay Class

A K P

RegularGross

Covered Pay Class

B

Payroll Schedule 2017 ‐ Community Colleges

Page 7: University Payroll Updates · 2017. 10. 16. · OHRM UNIVERSITY PAYROLL 2017 Check Date December 7, 2017 Pay Period # 17L / 18C Service Peroid Service Period Dept to HR HR to Payroll

Payroll Bulletin No. 1591

http://www.osc.state.ny.us/agencies/pbull/agencies/2017_2018/bulet1591.htm[10/12/2017 7:19:03 PM]

Date: September 15, 2017 Bulletin Number: 1591

Subject Procedures for Reporting the Taxable Value of Personal Use of Employer-ProvidedVehicles and Chauffeur Services for Tax Year 2017

Purpose To inform agencies of the procedures and provide instructions for reporting thetaxable value of personal use of an employer-provided vehicle and chauffeurservices in the New York State Payroll System (PayServ) for tax year 2017.

AffectedEmployees

Employees with employer-provided vehicles and/or chauffeurs.

Effective Date(s) Immediately.

Background Personal Use of Employer Provided Vehicle and Chauffeur Services are fringebenefits.

Per the Internal Revenue Service (IRS) Rules and Regulations, most FringeBenefits are taxable income that must be included in the employee’s taxable grosswages. This income is reportable on the employee’s Form W-2 and is subject toincome and employment taxes.

OSC Actions OSC will report the value of personal use of an employer-provided vehicle andpersonal use of employer-provided chauffeur services for the period November 1,2016 through October 31, 2017 as income on the employee’s 2017 Form W-2using Earnings Code PEV (Personal Employer Vehicle).

Agency Actions Reporting Taxable Fringe Benefits

Agencies are required to provide the Office of the State Comptroller (OSC) with thevalue of the personal use of employer-provided vehicles and chauffeur services toensure compliance with IRS Rules and Regulations.

Agencies should have an established process in place requiring employees tosubstantiate their business use of State-provided vehicles and chauffeur services. If an employee is unable to substantiate business use, all miles driven are deemedto be for personal use, and the value must be included in the employee’s income.

Personal use of an employer-provided vehicle generally includes use of the vehiclefor purposes of commuting to and from an employee’s home and his or her officialwork station and other trips unrelated to work.

Agency personnel responsible for participating in reporting the information are theAgency Representative and the Agency Vehicle Coordinator. The AgencyRepresentative is the person, designated by the head of the agency, who atteststhat the valuation is, to the best of their knowledge, true and compliant with IRSregulations.

Information about the vehicle itself, such as the make, model and Kelley Blue BookValue, should be provided by the Agency Vehicle Coordinator(s). This is theperson(s) in the agency responsible for acquiring, tracking and securing vehicles

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Payroll Bulletin No. 1591

http://www.osc.state.ny.us/agencies/pbull/agencies/2017_2018/bulet1591.htm[10/12/2017 7:19:03 PM]

for the agency.

Valuing Personal Use of Vehicles

Employees must choose from one of three methods acceptable to the IRS todetermine the value of the personal use of an employer-provided vehicle. Agencies must review and approve the valuation method chosen to ensure that theState of New York is in compliance with IRS regulations.

The acceptable valuation methods are:

Annual Lease Value (ALV) – Most appropriate when the vehicle is providedfor general use, both personal and business, by the employee. Ifassignment of the vehicle is for a reporting period of less than the full 12months, then employees have the option of using the Prorated AnnualLease Value method or the Daily Lease Value method.Commuting Rule – Most appropriate when the vehicle is provided primarilyfor commuting and the employee is expected to use the vehicle forcommuting.Cents-Per-Mile – This method is the most restrictive and cannot be used ifthe fair market value exceeds set amounts in the year the vehicle wasassigned or if the ALV method was used in the previous three (3) years.

Cost of any Charges Incurred During Personal Usage

Officers and employees who are permitted to utilize State vehicles for personal usemust reimburse the State for the costs of any charges incurred during any personalusage. These charges may include tolls paid with EZ Pass accounts or othercredit cards issued by the State. If these charges were not reimbursed by theofficer or employee, agencies must add these costs to the total valuation.

Valuing Personal Use of Chauffeur Services

The value of personal use of chauffeur services is usually based on the fair marketvalue of obtaining such services in the market place. An alternative method is touse the actual compensation of the chauffeur as defined in Internal Revenue CodeSection 415(c) (3).

Computing the Value of Personal Use

Agencies must ensure that employees with employer-provided vehicles submit acompleted Agency Report of the Taxable Value of Personal Use (AC 3173) for theperiod of November 1, 2016 through October 31, 2017 prior to the deadlineestablished below.

Agencies must review the form to determine if it is acceptable and in compliancewith IRS regulations. Agencies must also retain the form for four (4) years so thatit is available in the event of an OSC or IRS audit.

The taxable value of the personal use amount must be reported by using theEarnings Code PEV (Personal Employer Vehicle). Enter the transaction in theTime Entry page or submit on the Miscellaneous File using the current pay periodeffective dates. The taxable amount for 2017 should be processed in PayServ assoon as possible, but no later than Pay Periods 18-Lag and 19-Current forInstitution agencies and Pay Periods 18-Lag and 19-Current for Administrationagencies to ensure the appropriate taxes are withheld for tax year 2017. Failure tomeet the deadlines may result in negative tax consequences for the employee.

If an agency is unable to report the transaction within the timeframe provided, theagency must submit the Agency Report of the Taxable Value of Personal Use (AC3173) to OSC before January 9, 2018. The Agency Report must be emailed to theTax and Compliance mailbox for inclusion in the 2017 Form W-2. OSC will makeevery effort to reflect this information on the Form W-2, but provides no guarantee.

Page 9: University Payroll Updates · 2017. 10. 16. · OHRM UNIVERSITY PAYROLL 2017 Check Date December 7, 2017 Pay Period # 17L / 18C Service Peroid Service Period Dept to HR HR to Payroll

Payroll Bulletin No. 1591

http://www.osc.state.ny.us/agencies/pbull/agencies/2017_2018/bulet1591.htm[10/12/2017 7:19:03 PM]

Late reporting may result in the employee receiving a Corrected Form W-2, whichmay require the employee to file an amended tax return.

Tax Withholding The taxable value of personal use of an employer-provided vehicle is supplementaltaxable income and is subject to income and Social Security/Medicare taxes andmust be reported as income on the Form W-2 Statement. The State of New Yorkwill not withhold Federal income taxes. However, State, Local and SocialSecurity/Medicare taxes will be withheld at Aggregate method.

No tax withholding will occur on amounts reported for inactive employees. OSCwill include the taxable value on the employee’s Form W-2 and establish a taxdeficiency for any required Social Security and/or Medicare taxes.

The amount of the taxable value is not considered salary for the purposes ofcomputing retirement benefits.

Employee’sPaycheck/Advice

Earnings Code PEV (Personal Employer Vehicle) and the amount of the taxablevalue will appear on the employee paycheck or direct deposit advice.

SupportingDocuments

Please click on the links below to access the following documents:

Guidance on Determining the Value of the Personal Use of Employer-ProvidedVehicle

Guidance on Determining the Value of the Personal Use of Employer-ProvidedChauffeur Services

Guidelines for Qualified Nonpersonal Use of Vehicles

Annual Lease Value Table

Agency Report of the Taxable Value of Personal Use

Internal RevenueServicePublications

For additional information and guidance please refer to the IRS Publications listedbelow:

1. IRS Publication 15 (Circular E, Employer’s Tax Guide)

2. IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits)

3. Internal Revenue Service Publication 525 (Taxable and Nontaxable Income)

Questions Questions regarding this bulletin may be emailed to the Tax and Compliancemailbox.

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Attachment 5 STATE OF NEW YORK

OFFICE OF THE STATE COMPTROLLER Agency Report of Taxable Value of Personal Use

of an Employer-Provided Vehicle

Page | 1 AC 3173 Updated 9/14/2017

A separate report must be maintained for each employee and/or each vehicle assigned during the reporting period of 11/1/16 to 10/31/17.

Department ID: _________ Department Name: __________________________________ Employee Name: _________________________ NYS Emplid: ______________

Part 1 – To be completed by the Agency Vehicle Coordinator 1. Year, Make and Model of Vehicle: _______________________________________ 2. Vehicle Identification Number (VIN): ______________________________________ 3. The date the employee was assigned use of the vehicle: _____/_____/_____

(If the vehicle was assigned to the employee for less than one full reporting period, and the Annual Lease Value method is used, then the Taxable Fringe Benefit can be calculated using the Prorated Annual Lease Value or the Daily Lease Value method, whichever applies)

4. The vehicle was leased/purchased on: _____/_____/_____ 5. The Kelley Blue Book (Suggested Retail Value) value of the vehicle on the date the

employee was assigned use of the vehicle is $____________. 6. Total miles driven during the reporting period of 11/1/16 to 10/31/17:

Odometer reading on 11/1/16 ______________ Odometer reading on 10/31/17 ______________

7. Did the employee have the vehicle available for personal use during non-working hours?

Yes No 8. Does the agency/State pay for the gasoline for this vehicle? Yes No 9. Was the vehicle chauffeur-driven? Yes No 10. Is the employee required to commute in the vehicle? Yes No 11. Did the employee reimburse the agency for the costs of any charges incurred during

personal usage? YES NO I certify that the information on this form is true, correct and complete to the best of my knowledge and belief. ____________________________________ ___________________ Agency Vehicle Coordinator Signature Date

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Attachment 5 STATE OF NEW YORK

OFFICE OF THE STATE COMPTROLLER Agency Report of Taxable Value of Personal Use

of an Employer-Provided Vehicle

Page | 2 AC 3173 Updated 9/14/2017

Part 2 –To be completed by the Employee and approved by the Agency Representative NOTICE to Employee: The State does not withhold Federal income tax on an employee's personal use of a highway motor vehicle. However, State, Local and Social Security/Medicare taxes will be withheld.

INSTRUCTIONS: Choose one of the three valuation methods. You may use multiple valuation methods for independent time periods, if the conditions required for their use are met.

1. CENTS-PER-MILE RULE and VALUATION Use this method only if all the following conditions are met. If these conditions are not met, use a different valuation method.

a. If the vehicle was first assigned in 2017, the value of the vehicle (as determined by the Agency Vehicle Coordinator) does not exceed $15,900 for a passenger automobile other than a truck or van, or $17,800 for a truck or van.

b. The ALV method was not used in up to three of the previous years. c. The vehicle was driven more than 10,000 miles in the past year (11/1/16-10/31/17). d. Most of the miles were for business use. e. The business use of the vehicle must be documented; otherwise all use is deemed

personal.

Commuting Miles/Personal Usage:

1. Enter the number of personal miles…………….………………….…………………..

2. If the agency provides gasoline: multiply by.535 (11/1/16-10/31/17) If the agency does not provide gasoline: multiply by .48 (11/1/16-10/31/17)……………………

3. Costs of any charges incurred during any personal usage not reimbursed:

Taxable Fringe Benefit Amount is the value of line 2 & 3 = $_____________ Less: Employee Reimbursements to Agency $ _____________ Taxable Fringe Benefit Amount (reflected on Form W-2) $ _____________

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Attachment 5 STATE OF NEW YORK

OFFICE OF THE STATE COMPTROLLER Agency Report of Taxable Value of Personal Use

of an Employer-Provided Vehicle

Page | 3 AC 3173 Updated 9/14/2017

2. COMMUTING RULE and VALUATION Use this method only if all the following conditions are met. If these conditions are not met, use a different valuation method.

a. The vehicle was not chauffeur-driven. b. Use of the vehicle is limited to commuting and de minimis personal use. c. The employer requires the employee to commute to and/or from work in the vehicle

for bona fide non-compensatory business reasons. d. The employee’s base annual compensation is less than $151,700. e. The employee is not an elected official.

1. Enter the number of one-way trips the employee used the vehicle to commute….. 2. Multiply this number by 1.5.………………………………………..……………………

3. Costs of any charges incurred during any personal usage not reimbursed: Taxable Fringe Benefit Amount is the value of line 2 & 3 = $_____________ Less: Employee Reimbursements to Agency $ _____________ Taxable Fringe Benefit Amount (reflected on Form W-2) $ _____________

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Attachment 5 STATE OF NEW YORK

OFFICE OF THE STATE COMPTROLLER Agency Report of Taxable Value of Personal Use

of an Employer-Provided Vehicle

Page | 4 AC 3173 Updated 9/14/2017

3. ANNUAL LEASE VALUE RULE and VALUATIONThe annual lease value rule must be used if the following conditions are met:

a. The ALV method was used in the previous three (3) years provided the vehicle remainedassigned to the same individual.

b. If the vehicle was newly assigned in 2017, the Kelley Blue Book Suggested Retail Value of thevehicle was over $15,900 for a passenger car or $17,800 for a truck or van.

c. The business use of the vehicle must be documented; otherwise all use is deemed personal.

1. Enter the total number of miles the vehicle was driven during the year…………

2. Enter the number of personal miles the vehicle was driven………………….….

3. Divide line 2 by line 1 to determine the percentage of personal use…………………..

4. Calculate the Annual Lease Value Table……..….

a. If the vehicle was assigned to the employee for the full reportingperiod of 11/1/16 to 10/31/17, enter the full amount as determinedfrom the Annual Lease Value Table. ________________

b. Prorated Annual Lease Value (vehicle assignment of >= 30continuous days:

# of Days x ALV (Step 4a) ________________ 365

c. Daily Lease Value (vehicle assignment of < 30 continuous days). UseFormula that results in lowest valuation:

# of Days * 4 x ALV (Step 4a) 365

OR

30 x ALV (Step 4a) 365 ________________

5. Multiply line 3 by line 4 (whichever applies)……………………………..…………

6. If the agency provides gasoline for the vehicle,a. Enter the value of line 2 from above……………….. b. Multiply this value by .0535 ………………..…………………….………..

7. If the vehicle was chauffeur-driven and the chauffeur was availableafter work hours, enter the value of any non-business chauffeur services………

8. Costs of any charges incurred during any personal usage not reimbursed:

9. Add the value of lines 5, 6b, 7 and 8…………………………………………….…….

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Attachment 5 STATE OF NEW YORK

OFFICE OF THE STATE COMPTROLLER Agency Report of Taxable Value of Personal Use

of an Employer-Provided Vehicle

Page | 5 AC 3173 Updated 9/14/2017

Taxable Fringe Benefit Amount is the value of line 9 = $ _____________ Less: Employee Reimbursements to Agency $ _____________ Taxable Fringe Benefit Amount (reflected on Form W-2) $ _____________

NOTE: The Annual Lease Value method must be used for the next three (3) years, or until the vehicle is replaced.

I hereby certify that, to the best of my knowledge, the information provided above is accurate and complete.

___________________________________ ___________________ Employee Signature Date

___________________________________ ___________________ Agency Representative Signature Date

Agency Phone #

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Subject: Motor Vehicle Taxable Fringe Benefits: 2017

Date: September 18, 2017

USI #: 322-17

To: All PMS Agencies

NOTE METHODS TO VALUE USE OF CAR ON PAGE 2

GENERAL Notwithstanding the City's express provision that vehicles owned or leased by the City of New York may not be used for personal business, current Internal Revenue Service guidelines provide that under certain circumstances their use constitutes a fringe benefit to the employee, and is taxable. Tax law provisions indicate that where a City employee uses a City owned and/or City rented vehicle to commute, such use is a taxable fringe benefit to the employee. Commuting means traveling from an employee's place of residence to place of employment (office or other work location) and traveling from such a place of employment to the employee's place of residence. Example 1 Employee is an Administrative Manager who has the use of a City car to travel from her home to her office and from her office to her home. During the day she uses the car to make field visits to branches of her agency. Her use of the car to go to her office and from her office to her home is a taxable fringe benefit. The balance of her use is not. Example 2 Employee is an Inspector of Construction and uses a City car to travel from his home to a construction site and then back to his home. This is a taxable fringe benefit. Note: Mileage rate is $0.54 for the period 11/1/16 – 12/31/16 and $0.535 per mile for the period of 1/1/17 – 10/31/17

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Must use annual lease valuation if the value of a control officers’ cars is greater than $15,900 for first use in 2017. (unchanged)

Please reference Taxable Fringe Benefits Reporting Requirements, for more information on control employees. ACCOUNTING FOR THIS FRINGE BENEFIT

Based on the various options provided by IRS guidelines covering taxable fringe benefits, the City has chosen to account for this as follows: Period(s) Covered: Will be a fiscal year ending on Oct. 31 of any given year, i.e., for the first year, period will be 1/01/85 to 10/31/85; current year will be 11/01/16 to 10/31/17. A. Frequency of Reporting: Once a year.

B. Withholding Taxes: City has opted not to withhold Income Taxes.

C. Social Security Contributions & Medicare Deductions:

• Will be taken from those employees covered, who have not reached maximum at the time entries are made (see: Section III. Procedures below).

• Will appear on employee's Form W-2 as part of regular figures reported, and not shown separately.

D. Substantiation Requirement: All agencies should ensure that employees substantiate all business and personal miles by use of contemporaneous trip sheets or other equivalent documentation. If contemporaneous records documenting business and personal mileage separately are not provided by the employee, the value of all use of the automobile is wages to the employee.

E. Value of Use: This can be set using one of two possible methods for employees using City vehicles. The employer chooses which method to use for each vehicle and must be consistent with reporting for that vehicle:

1. Commuting Rule: At the rate of $1.50 (for period from 11/01/16 – 10/31/17) per commuting trip or $3.00 per day for two such trips a day. The commuting rule cannot be used for control employees; or

2. Cents-Per-Mile Rule: At the rate of $0.54 per mile in effect for the period 11/1/16 – 12/31/16 and $0.535 per mile for the period of 1/1/17 – 10/31/17. For the vehicle cents per mile valuation, to the extent that tolls for personal use are not reimbursed, in a timely fashion, by the employee to DCAS, all tolls for personal use shall be included in income. If the cents-per-mile rule is used and a replacement vehicle is provided to the employee, the cents-per-mile rule must continue to be used so long as the vehicle still qualifies for the cents-per-mile rule.

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3. Annual Lease Valuation Rule: Can be used as a method of valuation, but must be used for a control employee if the requirements of valuation under the cents-per-mile-rule are not met. This method requires the employee to report based upon a schedule promulgated by the IRS of imputed annual lease values. For the annual lease valuation method, fuel at 5.5 cents per mile must be added to the value and to the extent that tolls for personal use are not reimbursed, in a timely fashion, by the employee to DCAS, all tolls for personal use shall be included in income.

Example: Car is picked up by employee from the Motor Pool on Tuesday, August 1, 2017 evening and driven home. On Thursday morning the car is driven from the employee's home to a field location and subsequently to the Motor Pool. Calculation using Commuting Rule: Under current rules, employee is deemed to have used the car for two trips at $1.50 per trip for a total of $3.00.

Calculation using Cents-Per-Mile Rule: If the cumulative mileage for the above two trips was 9 miles, the amount reported for the employee would be $4.82 (9 miles X $0.535) because the period covered was between 1/1/17 – 10/31/17.

The taxable fringe benefit should be reported for the full reporting period regardless of the amount unless the use is de minimis use which is no more than once a month. De minimus use is irregular/infrequent use and cannot be once each month of the reporting period. De minimus use does not need to be reported. PROCEDURES Agencies will be responsible for all activities related to accounting for the taxable use of City motor vehicles up to the point when they have filed their PMS Taxable Fringe Benefits Form. This means maintaining records to: A. Identify which individuals receive this fringe benefit; track the number of times during the

reporting period the employee has enjoyed this benefit; B. The agency is also responsible for notifying affected employees of their liabilities in this

area, i.e., how much is being reported and when. It is recommended, although no longer required by the IRS, that employers using an optional valuation method besides the Fair Market Value method inform employees of the method within 30 days after the car is made available. Employers should inform employees if they are not going to withhold federal income taxes. Notification should be made by the later of January 31 of the year that the employer will not withhold, or 30 days after the employer supplies the car to the employee. A "Notice to City Employees Using City-owned Vehicles" is attached as the last

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page of this instruction. Office of the Corporation Counsel recommends that this notice be reprinted on agency letterhead and distributed to all affected employees. While income taxes will not be withheld, and will become the responsibility of the employee to the extent an employee desires either to file an estimate or adjust withholding to make up for this, the payroll system will account for Social Security and Medicare. If the employee is covered for Social Security and Medicare and has not reached the Social Security maximum for the year, the system will either adjust through the normal internal adjustment procedure or make the required deduction on the employee's paycheck in calendar year 2017. Overpayments will also be rectified by the payroll system. SCHEDULE Agencies must report to the NYC Office of Payroll Administration (OPA) by submitting completed Motor Vehicle and Parking Fringe Benefits Adjustments forms no later than November 9, 2017. Submit all completed forms to:

Neil Matthew, Payroll Operations Bureau NYC Office of Payroll Administration 5 Manhattan West 33rd Street, 4th Floor New York, NY 10001 [email protected]

Agencies that DO NOT have any taxable fringe benefits to report must provide a written statement on Agency letterhead to OPA no later than November 9, 2017. The form must be signed by an authorized agency employee, e.g., Chief of Payroll, Chief Personnel Officer, Chief of Administration, etc.

W-2's issued in January 2018 will report the taxable fringe benefits and FICA taken thereon provided the agency has submitted required data on a timely basis.

FORM

The Motor Vehicle and Parking Fringe Benefit Adjustments editable fill-in form (F200-020) has been released for 2017. A maximum of three employees can be entered on each form. Employee Reference Number must be used.

For employees who worked in more than one agency during the reporting period, the current employing agency should report the entire taxable fringe amount. It is the responsibility of the current agency to contact the previous agency for the relevant data for the period that the employee was working at the former agency. This procedure will eliminate duplication or the reporting of incorrect amounts.

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Forms are not to be filled out by affected employees or transmitted to OPA by affected employees.

1. The form is designed to complete all entries on a computer except for the authorized signature.

2. Check the data on completed forms for accuracy and completeness before sending to OPA.

3. Send the original to OPA, however retain a copy for agency records.

4. Submit completed forms to OPA by email, mail or messenger. Do not transmit by fax! Substitute forms will not be accepted and will be returned to agencies.

Please note that editable fill-in forms and instructions are also available on the Payroll Community.

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Notice to City Employees Using City-Owned Vehicles

We understand you have been assigned use of a City-owned vehicle. Even though

mayoral guidelines preclude any use of City vehicles for personal purposes, pursuant to applicable

Treasury Regulations dealing with taxation of fringe benefits provided by an employer to an

employee, the City is required to include as additional taxable income on your form W-2 in an

amount at least equal to the value of the commuting use of such vehicle. In calculating the value

of such use, the City is required to follow the requirements of Treasury Regulation § 1.61-21. That

regulation provides that the City may elect to use certain special methods of valuation, including

the annual lease value method, the vehicle costs per mile method or the special commuting rule

(generally $1.50 per commuting trip on non-control employees), in valuing the use of your vehicle.

The City will generally attempt to use whichever permitted method of valuation will result in your

recognizing the least amount of taxable income. The City has elected not to withhold income

taxes, but will account for FICA and Medicare for covered employees who have not reached the

maximum.

The tax information supplied to you will be based on information supplied to the NYC Office

of Payroll Administration (“OPA”) by your agency’s payroll office, with respect to the use of your

vehicle, and upon the requirements of Treas. Reg. § 1.61-21 as interpreted by the Office of the

Corporation Counsel.

DATE:

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DAY

PRINT NAME

PRINT NAME

PRINT NAME

DATE MONTH

TELEPHONE

DATE

PAYROLL #

$Parking Fringe (Pay Event 1987) Dollar Amount:

APPROVED BY:

Document No.:

ITEM # 2

FOR OPA USE ONLY

Document No.:

ITEM # 1

Parking Fringe (Pay Event 1987) Dollar Amount:

REFERENCE NUMBER

FIRST NAMEFOR OPA USE ONLY

FIRST NAME

Document No.:

AUTHORIZED AGENCY PERSONNEL

$$Motor Vehicle Fringe (Pay Event 1985) Dollar Amount:

MONTH DAY

JSN

JSN

SIGNATURE

ITEM # 3

2017 Wage Adjustment for the period of 11/01/2016-10/31/2017

REFERENCE NUMBER CD

LAST NAME

CD

M.I.

DATA ENTRY OPERATOR MANAGER/SUPERVISOR VERIFIERFOR OPA USE ONLY

FOR OPA USE ONLY

AGENCY NAME

SIGNATURE

I CERTIFY THAT THE ABOVE DATA WAS ENTERED INTO PMS.

I CERTIFY THAT I HAVE REVIEWED THE ABOVE ACTION.

I CERTIFY THAT THE ABOVE DATAWAS CORRECTLY ENTERED INTO PMS.

M.I. LAST NAME

Motor Vehicle Fringe (Pay Event 1985) Dollar Amount:

$Parking Fringe (Pay Event 1987) Dollar Amount:

REFERENCE NUMBER CD JSN

$

YEAR

FIRST NAME M.I. LAST NAME

PRINT NAME

$Motor Vehicle Fringe (Pay Event 1985) Dollar Amount:

YEAR YEAR

SIGNATURE

DATE MONTH DAY

SIGNATURE

DATE MONTH DAY

Forms should be filled out in their entirety by authorized agency personnel only.

Use this form for up to three employees. If there is no dollar amount to report, enter "0".

YEAR

F200-020 - Motor Vehicle and Parking Fringe Benefit Adjustments Form, Year 2016___Rev. 08/2017

Motor Vehicle & Parking

Fringe Benefit Adjustments

Mail: FISA-OPA

Payroll Operations Bureau

5 Manhattan West, 4th Floor

New York, NY 10001

Submit completed form by 11/09/2017

Email:

[email protected]

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Subject: Parking Fringe Benefit Guidelines and Reporting Instructions for Reporting Year 2017 (11/1/16- 10/31/17)

Date: September 18, 2017

USI #: 323-17

To: All PMS Agencies

This USI covers the current Internal Revenue Service rules, valuation of parking spaces, agency procedures and reporting instructions pertaining to this taxable fringe benefit for the reporting period ending 10/31/17. For the current reporting year (11/1/16-10/31/17) you must report any employer-provided parking fringe benefit valued in excess of $255 per month. GENERAL 1. Current IRS guidelines state that City employees who have access to free parking spaces in

areas in which equivalent parking costs more $255 per month (11/1/16-10/31/17) must have included in their taxable income the difference between the monthly value of the space and the applicable tax-exempt amount of $255.

2. Although as a general rule the employee must be taxed on the parking space value in excess

of the tax-exempt amount per month irrespective of the amount of use, if the employer and employee can show that access to the space is restricted to days of actual use, then the actual use method can be used to determine the tax liability, if any, for the parking fringe benefit. (See Section III below, Agency Procedures, for details.)

3. If an employee parks in reserved spaces at an office other than the one where he/she

regularly works, then the employee is not subject to tax on the value of such other space.

4. Employees with Department of Transportation-issued agency business permits which allow three (3) hour parking only will not accrue any tax liability for parking.

5. For employees in certain titles in uniformed and law enforcement agencies who

regularly use their own cars for official business, different rules may be applied which would reduce or eliminate any tax liability. Potentially affected titles and factual examples should be submitted to this office for referral to the Law Department.

6. If an agency can show that the number of parking spaces provided is less than one-half

the number of employees with access to said spaces, then as a rule of administrative convenience it is permissible for an agency to take the position that access is restricted

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to less than 50% use of the parking spaces (or an equivalent ratio between the actual number of spaces and those with access as long as it is less than 50%, e.g., 10 spaces / 40 employees with access = 25%). Once you determine the ratio and the restricted access percentage, apply this number to the appropriate value in the valuation chart. If the result is less than $255 for the period reported from 11/01/16–10/31/17 then the employees are not subject to tax. 7. If a non-managerial employee using his own vehicle for regular field work has access to

parking and the agency can show that the employee performs field work more than 60% of the time, then the agency can take the position that access to parking for his vehicle is restricted and is not taxable income for the employee.

8. If an employee uses a specially-marked official City vehicle other than an automobile

bearing an agency name or logo as an optional identifier, does not commute in said vehicle, does not have a parking permit but has access to a parking space allocated to the agency, then the employee is not receiving a taxable fringe benefit. This includes public safety officer defined as an individual serving a public agency in an official capacity as a law enforcement officer, a firefighter, a chaplain, or as a member of a rescue squad or ambulance crew.

9. If an employee is REQUIRED by his job to maintain a City vehicle at his disposal for

business use, has access to a parking space but does not commute in said vehicle, then the value of the parking for that vehicle is not taxable income.

10. If an agency has a policy of issuing daily permits for parking and said permits are not

issued to an employee every day, then this constitutes restricted access and the employee is subject to tax on the value of the parking only for days that the permit is used if in excess of $255 per month based on the period reported.

11. Parking access provided for a 'pool car’, that is, one used for agency business and not

specific to an individual's use, is not taxable income.

12. For 2017, the reporting period for the parking fringe benefit is 11/1/16 through 10/31/17. This reporting period will coincide with the reporting period for the motor vehicle fringe benefit.

VALUATION OF PARKING SPACES

1. The City is required to determine the fair market value of parking spaces provided to City employees. The attached chart indicates, by Zip Code, the garage value, lot value, and street space value of parking in the five boroughs.

2. In rare and unusual circumstances, the Office of the Corporation Counsel would consider

why the valuation method should not apply. Specific inquiries should be directed in writing to this office for referral to the Law Department.

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AGENCY PROCEDURES Agencies may opt to establish a procedure to restrict access to parking for employees who would otherwise be subject to tax on the full monthly fair market value of the parking space in excess of the tax-exempt amount per month. If the agency adopts a restricted access procedure and an employee elects it, then the employee's access must be set in advance of commencement of the access period. An employee's election of the restricted access procedure should not be changed more frequently than every six months. To establish a procedure to restrict access, it is recommended that agencies do the following: 1. Appoint an individual to serve as the agency's "parking access officer" with responsibility for

assigning parking spaces and permits.

2. Notify employees with parking privileges of the change in agency policy which permits restricted access for employees who wish to be taxed only on days of actual use. Employees who opt for this method must relinquish their parking rights to the access officer and agree to use the parking spaces only with permission of the access officer. (This involves handing in and signing out permits.) Such employees could request parking space access on a weekly or monthly basis, as needed. Note that partial days must be treated as full days for tax purposes and no pro ration is permitted. Access requested on a monthly basis or on another basis that results in access for every working day in the month must be valued at the monthly rate. Similarly, unrestricted access to a parking space must be valued at the monthly rate.

3. The access officer would maintain a monthly record of the employee's actual use of the

parking space during the month, and calculate the value of such use to determine any tax liability for the month. The calculation can be based on the actual work days in the month or a monthly average of 25 days (averaged for weekend days when parking generally costs less); however, the method of calculation for an employee must be consistent throughout the reporting period, and it must be consistent throughout the agency for employees who have the same parking access arrangement. The following examples illustrate the calculation of actual use for employees with restricted access to parking.

a. Employee Alpha's agency has the right to use a street space valued at $255 per month. His

agency uses the monthly average of 25 days for Alpha and his colleagues, who have the same parking access arrangement. During the month of December 2016, he was permitted by the agency parking access officer to use the space 15 days. The monthly value would be $153 (15/25 x $255). There is no tax liability for Alpha for December because the value is less than $255.

b. Employee Beta's agency has the right to use a lot space valued at $320 per month. Her

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agency uses the actual work days calculation method for Beta and her colleagues with the same parking access arrangement because they regularly work extra days each month. During the month of April 2017, Beta was permitted by the agency parking access officer to use the space 28 days. The monthly value would be $298.67 (28/30 x $320), and Beta would be taxed on $43.67 (the difference between $298.67 and $255). In July 2017 Beta was on vacation for two weeks, and was permitted by the agency parking access officer to use the lot space 12 days. The monthly value would be $123.87 (12/31 x $320), and Beta would have no tax liability for that month.

4. Agencies must maintain documentation. The retention period is three and one-half years. Agencies must notify all employees receiving employer-provided parking spaces of the taxability of this fringe benefit and the period for which it has been used. This notice must not be provided earlier than with the employee's last paycheck of the calendar year.

Agencies are also required to specify to employees guidelines for the due dates and required materials which employees must submit to the access officer.

REPORTING INSTRUCTIONS The 2017 reporting period covers the period 11/1/16-10/31/17. You must use the access method of determining the monthly value of parking and the values from the parking valuation chart attached to this USI. 1. Determine for which employees your agency provides access to parking spaces. 2. Determine for which employees parking access constitutes taxable income. 3. Determine the monthly value of the type of parking provided that is in excess of $255 per

month for 11/1/16-10/31/17 and multiply that by the number of months in this reporting period or the number of months in which the employee had access to parking if less than the full reporting period. The taxable fringe benefit should be reported for the full reporting period regardless of the amount.

4. Complete the attached Taxable Fringe Benefits form to report the taxable amount to OPA.

Motor Vehicle and Parking Fringe amounts should be submitted on one form for an employee subject to both types of fringes. If your agency does not provide a taxable parking fringe benefit to any employee, then your Agency must provide a written statement on Agency letterhead to OPA. Every agency is required to respond!

5. Use only the Taxable Fringe Benefit Adjustments form for reporting amounts.

6. For employees who worked in more than one agency during the reporting period, the current

employing agency should report the entire taxable fringe amount. It is the responsibility of the current agency to contact the previous agency for the relevant data for the period that the employee was working at the former agency. This procedure will eliminate duplication or the reporting of incorrect amounts.

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7. Submit all completed forms to: Mr. Neil Matthew, Payroll Operations Bureau NYC Office of Payroll Administration 5 Manhattan West 33rd Street, 4th Floor New York, NY 10001 [email protected]

SCHEDULE

Completed forms must be submitted to OPA no later than November 9, 2017.

FORM

A copy of the combined Motor Vehicle and Parking Fringe Benefit Adjustments form for 2017 is included. The form is completed for Parking Fringe in the same manner as for Motor Vehicle Fringe. This means that forms should be completed, signed and routed to OPA by authorized agency personnel responsible for tracking and reporting this fringe benefit. Employee Reference Number must be used.

Forms are not to be filled out by affected employees or transmitted to OPA by affected employees.

1. The form is designed to complete all entries on a computer except for the authorized signature.

2. Check the data on completed forms for accuracy and completeness before sending to OPA.

3. Send the original to OPA, however retain a copy for agency records.

4. Submit completed forms to OPA by email, mail or messenger. Do not transmit by fax! Substitute forms will not be accepted and will be returned to agencies.

Please note that editable fill-in forms and instructions are also available on the Payroll Community.

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PARKING VALUES BY ZIP CODE

ZIP CODE BOROUGH GARAGE VALUE DISCOUNTED*

LOT VALUE DISCOUNTED*

ON-STREET SPACE VALUE**

10001 Manhattan $418.25 $362.00 $307.70

10002 Manhattan $334.16 $310.40 $263.84

10003 Manhattan $433.13 $329.97 $280.48

10004 Manhattan $416.90 N/A N/A

10005 Manhattan $443.60 $640.00 $544.00

10006 Manhattan $374.40 $415.01 $352.76

10007 Manhattan $505.09 $339.60 $288.66

10009 Manhattan $287.43 N/A N/A

10010 Manhattan $456.76 $482.40 $410.04

10011 Manhattan $483.50 $529.20 $449.82

10012 Manhattan $524.00 $500.00 $425.00

10013 Manhattan $529.56 $460.00 $391.00

10014 Manhattan $585.87 $613.33 $521.33

10016 Manhattan $406.52 $470.00 $399.50

10017 Manhattan $414.40 $400.00 $340.00

10018 Manhattan $445.71 $386.67 $328.67

10019 Manhattan $414.49 $513.33 $436.33

10020 Manhattan $468.80 N/A N/A

10021 Manhattan $510.18 $419.04 $356.18

10022 Manhattan $398.64 $378.00 $321.30

10023 Manhattan $488.80 $580.00 $493.00

10024 Manhattan $574.06 $640.00 $544.00

10025 Manhattan $447.47 $400.00 $340.00

10026 Manhattan $297.80 N/A N/A

10027 Manhattan $313.33 N/A N/A

10028 Manhattan $503.69 $449.60 $382.16

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ZIP CODE BOROUGH GARAGE VALUE DISCOUNTED*

LOT VALUE DISCOUNTED*

ON-STREET SPACE VALUE**

10029 Manhattan $274.40 $297.00 N/A

10032 Manhattan N/A $260.36 N/A

10035 Manhattan $311.40 $295.67 N/A

10036 Manhattan $398.10 $400.00 $340.00

10038 Manhattan $421.82 $306.70 $260.70

10065 Manhattan $469.63 $493.83 $419.75

10069 Manhattan $560.00 $520.00 $442.00

10075 Manhattan $482.53 $438.00 $372.30

10128 Manhattan $444.86 $471.43 $400.71

10280 Manhattan $453.61 N/A N/A

10281 Manhattan $400.00 N/A N/A

10282 Manhattan $515.00 $400.00 $340.00

11201 Brooklyn $344.95 $295.73 N/A

11205 Brooklyn N/A $400.00 $340.00

11206 Brooklyn $330.00 N/A N/A

11215 Brooklyn $414.93 $302.72 $257.31

11217 Brooklyn $342.00 N/A N/A

11218 Brooklyn $260.00 N/A N/A

11221 Brooklyn $272.80 N/A N/A

11224 Brooklyn $300.00 N/A N/A

11238 Brooklyn $308.13 N/A N/A

11102 Queens $268.00 N/A N/A

11354 Queens N/A $258.40 N/A

11355 Queens $342.00 N/A N/A

11360 Queens N/A $434.07 $368.96

11365 Queens N/A $400.00 $340.00

11434 Queens $320.00 N/A N/A

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ZIP CODE BOROUGH GARAGE VALUE DISCOUNTED*

LOT VALUE DISCOUNTED*

ON-STREET SPACE VALUE**

11691 Queens N/A $272.00 N/A

10466 Bronx $272.00 N/A N/A

10471 Bronx $272.00 $272.00 N/A

*Assumes a 20% discount because City is a large purchaser.

**Calculated at 85% of Lot Value/Discounted.

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Subject: Distribution of Motor Vehicle, Parking Taxable Fringes Benefit Package for Reporting Year 2017 (11/01/16 – 10/31/17)

Date: September 18, 2017

USI #: 320-17

To: All PMS Agencies

The Motor Vehicle, Parking and Taxable Fringes Benefit Package for Reporting Year 2017 (11/01/16 – 10/31/17) is distributed electronically. The attached files contain the documents listed below:

• 321/17 - Taxable Fringe Benefits – 2017 Reporting Requirements • 322/17 - Motor Vehicle Taxable Fringe Benefits: 2017 • 322/17A - Motor Vehicle & Parking Fringe Benefit Adjustments Form (2017) • 323/17 - Parking Fringe Benefit Guidelines and Reporting Instruction for Reporting Year

2017

Please note that editable fill-in forms and instructions are also available on the Payroll Community.

Note: Copies of your agency 2016 PMS data shall be obtained by your Agency through Citywide Human Resources Management System (CHRMS) queries.

All PMS Agencies are required to submit the Motor Vehicle & Parking Fringe Benefit Adjustments Forms (2017) or a written statement on Agency letterhead stating there are NO Taxable Fringe Benefits for the calendar year 2017 by Thursday, November 9, 2017.

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Subject: Taxable Fringe Benefits, 2017 Reporting Requirements

Date: September 18, 2017

USI #: 321-17

To: All PMS Agencies

CONTROL EMPLOYEES DEFINED The 1989 U.S. Treasury Regulations changed the definition of who is a 'control employee' of a local or state government employer. Under these regulations, a 'control employee' is one who is: 1] an elected official

-OR- 2] whose annual salary exceeds $151,700 per annum.

For control employees, any use of a City vehicle for the purpose of going from and to work (commuting) must be reported as a taxable fringe benefit. Control employees, unlike other City employees not so designated, are not permitted to report on the commuting basis of $1.50 per one way trip. Two methods are available for them for the current reporting period (11/01/16 to 10/31/17): VEHICLE CENTS PER MILE VALUATION RULE Using this method, the employee would report as taxable income the number of miles driven per year for personal use (commuting) times a rate per mile established for the year by the Internal Revenue Service (IRS). This currently is $0.54 per mile for the period of 11/1/16 – 12/31/16 and $0.535 per mile for the period of 1/1/17 – 10/31/17. However, to use this method, an employee MUST meet ALL of the following requirements: A. The vehicle must be one used regularly for City business; -OR- B. The vehicle must be driven 10,000 miles or more per year and be used primarily by City

employees; -AND- The value of the vehicle (Cost or Fair Market Value, whichever is lower) when first made available to the employee reporting its use must be less than: 1. $12,800 if first use was in 1988 or earlier;

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2. $13,100 if first use was in 1989; 3. $13,200 if first use was in 1990; 4. $13,400 if first use was in 1991. 5. $13,700 if first use was in 1992. 6. $14,200 if first use was in 1993. 7. $14,700 if first use was in 1994. 8. $15,200 if first use was in 1995. 9. $15,400 if first use was in 1996. 10. $15,700 if first use was in 1997. 11. $15,600 if first use was in 1998. 12. $15,500 if first use was in 1999. 13. $15,400 if first use was in 2000. 14. $15,400 if first use was in 2001. 15. $15,300 if first use was in 2002. 16. $15,200 if first use was in 2003. 17. $14,800 if first use was in 2004. 18. $14,800 if first use was in 2005. 19. $15,000 if first use was in 2006. 20. $15,100 if first use was in 2007. 21. $15,000 if first use was in 2008. 22. $15,000 if first use was in 2009. 23. $15,300 if first use was in 2010. 24. $15,300 if first use was in 2011. 25. $15,900 if first use was in 2012. 26. $16,000 if first use was in 2013. 27. $16,000 if first use was in 2014. 28. $16,000 if first use was in 2015. 29. $15,900 if first use was in 2016. 30. $15,900 if first used was in 2017.

For example, a vehicle purchased by the City on 07/06/88 for $14,000, which was used by the employee for the first time in August of 1988, could not be used as a basis for filing using the mileage provision. When the same vehicle is reassigned for the use of a different employee in September of 1989, and its Fair Market Value is determined to be $13,000, it can be used. If all of the above requirements are met, the 'control employee' may use this method to report.

ANNUAL LEASE VALUATION RULE This method requires the employee to report based upon a schedule promulgated by the IRS of imputed annual lease values, i.e., a listing of what is deemed to be the worth of an annual lease based upon a vehicle's fair market value. (The ALV schedule appears on page 5.) Fair market value is either the cost of the vehicle, if new at time value is calculated, or what it would cost to purchase the vehicle on the open market in the metropolitan area in a like condition and similarly equipped. The value should be determined as of 11/01/16 or the first day of use if after 11/01/16. This value must be used for reporting for the first four years of use, and may only be changed if

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the vehicle is replaced with another. In that case, a separate calculation would be required for each part of the reporting period. That portion of the use of the car that is for personal use (commuting) must be reported as a taxable fringe benefit. Example: Able, Commissioner of the Department of Administrative Affairs has a car assigned to her. Its fair market value is $15,500. It has been driven 6000 miles during the reporting period ending 10/31/17. Personal use was 1500 miles. Calculate amount to be reported as follows: a] Determine annual lease value from the chart. For this vehicle, it is $4,350.

b] Determine the percentage of personal use. This is arrived at by dividing personal use miles by total use miles. In this case, 1500/6000 = 25%.

c] Multiply annual lease value by percentage of personal use: 25% X $4,350 = $1,087.50.

d] Add the value of fuel to [c] at 5.5 cents times personal use miles $1,087.50 + (.055 X 1500) = $1,170.00.*

This is the amount that must be reported for 2017.

* For both vehicle cents per mile valuation and annual lease valuation, to the extent that tolls for personal use are not reimbursed, in a timely fashion, by the employee to DCAS, all tolls for personal use shall be included in income.

SERVICES OF DRIVERS OR CHAUFFEURS

Regulations require that the part of the services of a driver or a chauffeur which are for the personal use of a City employee must be reported as a taxable fringe benefit. One of two methods can be employed in reporting:

1. Fair Market Value

The amount reported is what would have to be paid for similar personal services on the open market. 2. Cost The amount reported is that portion of the cost to the City that applies to the personal use. If Commissioner Able (in the example on page 3) had a Motor Vehicle Operator driving her car, she would have to report that portion of the cost applicable to her personal use. The amount would be calculated as cost per hour of driver services X number of hours applicable to personal use. Exception: If the employee has been provided with a driver in the nature of a bodyguard/chauffeur for bona fide security reasons connected with City service, and the bodyguard/chauffeur is trained in evasive driving techniques and the bodyguard/chauffeur is provided pursuant to an existing independent security study then the entire value of the

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bodyguard/chauffeur’s service provided in accordance with the independent security study is excluded as a working condition fringe. 3. Reporting Method A City employee who commutes to and from work in a City car driven by a driver or chauffeur is NOT eligible to use the $1.50 per trip commuting rule, but must use either one of the other rules, i.e., vehicle cents per mile or annual lease value. THIS APPLIES EVEN IF THE EMPLOYEE IS NOT A CONTROL EMPLOYEE! If the driver or chauffeur takes the car to and from work, he/she would also have to report his/her commuting use of a vehicle as a Taxable Fringe Benefit. The driver/chauffeur may use the $1.50 per trip rule.

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SCHEDULE OF ANNUAL LEASE VALUES

Fair Market Value Annual Lease Value $0 to 999 $600 1,000 to 1,999 850 2,000 to 2,999 1,100 3,000 to 3,999 1,350 4,000 to 4,999 1,600 5,000 to 5,999 1,850 6,000 to 6,999 2,100 7,000 to 7,999 2,350 8,000 to 8,999 2,600 9,000 to 9,999 2,850 10,000 to 10,999 3,100 11,000 to 11,999 3,350 12,000 to 12,999 3,600 13,000 to 13,999 3,850 14,000 to 14,999 4,100 15,000 to 15,999 4,350 16,000 to 16,999 4,600 17,000 to 17,999 4,850 18,000 to 18,999 5,100 19,000 to 19,999 5,350 20,000 to 20,999 5,600 21,000 to 21,999 5,850 22,000 to 22,999 6,100 23,000 to 23,999 6,350 24,000 to 24,999 6,600 25,000 to 25,999 6,850 26,000 to 27,999 7,250 28,000 to 29,999 7,750 30,000 to 31,999 8,250 32,000 to 33,999 8,750 34,000 to 35,999 9,250 36,000 to 37,999 9,750 38,000 to 39,999 10,250 40,000 to 41,999 10,750 42,000 to 43,999 11,250 44,000 to 45,999 11,750 46,000 to 47,999 12,250 48,000 to 49,999 12,750 50,000 to 51,999 13,250 52,000 to 53,999 13,750 54,000 to 55,999 14,250 56,000 to 57,999 14,750 58,000 to 59,999 15,250 For vehicles having a fair market value in excess of $59,999, the annual lease value is equal to: $500 + 25% x fair market value of the vehicle.

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SALARY TABLE 2017-EX

RATES OF BASIC PAY FOR THE EXECUTIVE SCHEDULE (EX)

Effective January 2017

Level I $ 207,800 Level II 187,000 Level III 172,100 Level IV 161,900 Level V 151,700