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Click HERE to view PER DIEM Chart. The above figures were provided by FDNY Payroll. It includes annual base, longevity, night shift & holiday pay, divided by 365 days, which is the standard formula used to determine your per Diem deduction for LODI medical leave. It is based on calendar days, not the days you missed tours. Utilize the above table to estimate if the proper deductions were taken by Payroll on your W-2 statement. If you believe an error exists, see item #15. Back To Top
2. Annual Salary Versus Amount Actually Received
Wages and other compensation, as shown on the W-2, reflect monies actually paid to an employee during the calendar year, NOT ANNUAL SALARY. The amount reported on the W-2 form may include one or more of the following: supplemental checks, retroactive payments, longevity payments, severance payments, etc. Back To Top
3. Payroll Check Stubs
Each pay period employees receive stubs containing the details of their pay: gross earnings, withheld taxes, health, Tax Deferred Annuity, union dues, pension deductions, etc. and year-to-date totals. Check stubs are valuable documents and should be retained. Check stubs are also a means of verifying the W-2 Wage and Tax Statement. Back To Top
4. "Year-to-date" Check Stubs Versus W-2 Amounts
Check stubs include information on year-to-date earnings. These amounts are limited to earnings from one agency. They do not include earnings from other payrolls or agencies. Back To Top
5. Multi-Agency W-2 Forms
The City of New York no longer issues separate W-2 forms if an employee worked in different agencies during the calendar year. All earnings, for one social security number, will be combined onto one W-2 form (i.e. Fire Department, Board of Education). The agency with the lower payroll code is usually responsible for the distribution of the W-2. Back To Top
6. Date of Service Versus Date of Check
The W-2 form includes all checks dated calendar year 2003. Any checks for arrears payments received in 2000 for service performed during a prior period will be included in the 2001 W-2 form. Back To Top
7. Social Security/Medicare-Federal Tax Transfer
An employee's federal withholding tax may be affected by FICA (Social Security/Medicare) adjustments. Social Security/Medicare regulations stipulate that 2003 FICA deductions be made at the rate of (SS) 6.2% of $87,000 and (Medicare) 1.45% of all earnings. This yields a maximum SS deduction of $5,394. Medicare does not have any maximum. If, in error, more than $4,984.80 was deducted during the year, a REFUND CHECK will be issued by the NYC Office of Payroll Administration on or about April 1, 2004. If less than the required $5,394 was deducted, the amount not deducted is transferred from the employee's Federal withholding taxes to his/her SS/Medicare withholding. Back To Top
8. Tax Deferred Annuity (TDA) Plan (Also called 457)
The Deferred Compensation Plan will provide you with a statement of your contributions. The W-2 form provides for TDA contributions to appear as a separate item in Box 11 labeled as "G". "Wages, tips and other compensation" on the W-2 form will be reduced by this amount. Please call the Deferred Compensation Plan (212) 306-7760 for information. Back To Top
9. Pension Contributions 414H Pension members' W-2s will show gross wages reduced by the amount of your pension contributions. This contribution, shown in Box 14 labeled as "IRC 414H", is NOT subject to Federal Income Tax; however, it is subject to FICA (SS/Medicare) and State and City taxes. Since 414H Retirement contributions are subject to NYS Income Tax, be sure to include the 414H amount on the appropriate line of your New York State Tax return. The IRS defines a NYC employee as belonging to a pension plan if the employee has a plan available to join regardless of whether the employee opts to join. Therefore, "retirement plan" in Box 13 is checked. Back To Top
10. Uniform Maintenance Allowance
Uniform cleaning allowance for Marine Titles, UFOA, and UFA members was a non-taxable payment, and was excluded from the W-2 form. However, this issue has not yet been resolved regarding Fire Marshals Uniform Allowance. The UFA is currently pushing for an expedient resolution through Labor Management.
11. Health Insurance Benefit/Flexible Spending Accounts (IRC 125)
Health insurance coverage will be treated on a pre-tax basis. The contributions will reduce Gross Wages, TDA, and FICA/Medicare wages and taxes. This amount is shown in Box 14 labeled as "IRC 125". Since IRC 125 amounts are subject to NYS Income Tax, be sure to include the IRC 125 amount on the appropriate line of your New York State Tax return. If you contribute to the TDA (457 plan), the percentage of TDA will be based on the reduced gross amount after the health insurance deduction. Back To Top
12. DECAP Program
Dependent Care Assistance Program is limited to a minimum of $260 and a maximum of $5,000. DECAP is administered on a plan year basis. Contributions are made through payroll deductions on a federal pre-tax basis. Therefore, your adjusted gross income on your W-2 will be reduced for Federal Income Taxes and Social Security/Medicare taxes. This amount is shown in Box 14 labeled as "IRC 125" and Box 10. Since IRC 125 amounts are subject to NYS Income Tax, be sure to include the IRC 125 amount on the appropriate line of your NYS Tax return. DECAP will not affect your state, local taxes, or pension contributions. TDA (457 Plan) will be affected by DECAP. Any questions please call (212) 306-7760. Back To Top
13. Auto Usage/Parking Fringe Benefit
Certain employees who have a car assigned to them and drive to and from home for commuting purposes, will have an amount added to their Gross Wages and SS/Medicare Wages. This amount is shown in Box 12. In addition, the SS/Medicare tax owed on the fringe benefit will be transferred from Federal Withholding
(Box 2) to SS/Medicare Withholding (Box 4 and Box 6). Back To Top
14. Domestic Partners Benefit
City employees and retirees covered by the City Health Benefits Program have been granted the right to add their Domestic Partners to their City Health plan coverage. A portion of the amount paid by an employer attributable to coverage of an employee's Domestic Partner is taxable. Therefore, Gross Wages and SS/Medicare wages on the W-2 will be increased. Back To Top
15. Errors on W-2 Statement & Requests for Duplicate W-2 Forms
City employees and retirees covered by the City Health Benefits Program have been granted the right to add their Domestic Partners to their City Health plan coverage. A portion of the amount paid by an employer attributable to coverage of an employee's Domestic Partner is taxable. Therefore, Gross Wages and SS/Medicare wages on the W-2 will be increased. Employees who believe an error exists on their W-2 form or who need to request a duplicate W-2 should contact the Uniform Payroll Unit at (718) 999-2288. However, if an employee has an incorrect or missing address on the W-2, the W-2 is still valid and should be filed. Back To Top
Questions regarding Line-of-Duty Injuries should be forwarded by sending a LODI Reconciliation Form to FDNY Data Base Administration, Bureau of Health Services, 9 MetroTech Center, 2nd Floor, Brooklyn, NY 11201, listing the dates you believe you were on LODI. Use the FDNY forms provided by your unit. After review, the Bureau of Health Services will notify you and the Bureau of Payroll if the original LODI dates were incorrect, therefore, entitling you to an adjustment. The Bureau of Payroll will then have a W-2C (corrected W-2 form) issued and mailed to your home. Please note that this procedure may result in your receiving a W-2C after April 15, 2002, the deadline for filing your tax return.
Payroll has informed the UFA that the per Diem rate did not factor in retro earnings paid in 2003. The UFA has requested a speedy explanation from the City on this issue. However, you may provide your accountant or tax professional with a statement showing the amount of retro you received in 2003. It is up to your accountant to decide if you are entitled to take an additional deduction (for retroactive annual base, longevity, night shift & holiday paid in 2003) in accordance with the formula in item #1 (under the per Diem table) for the number of calendar days you were out due to LODI. The UFA Supporting Statement, which can be found in UFA Delegate Manual Section White-4, may be helpful in figuring this out. A copy of NYC Local Law #78, which entitles NYC Firefighters to full pay when injured LOD, is also in Section White-4.
16. IRS and NYS Tax Info Numbers:
IRS 1-800-829-1040,
NYS: 1-800-CALL-TAX
Fraternally, Stephen J. Cassidy
President
Joseph A. Miccio
Recording Secretary
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