The Fair Labor Standards Act (FLSA) sets nationwide rules for minimum wage, overtime pay and recordkeeping for most public and private workers. Employees covered by the FLSA may qualify for a new IRS-approved tax credit. Among UFT-represented employees, this tax credit is most likely to apply to paraprofessionals and H-bank members who work overtime. Per session work does not qualify as overtime. 

Employees who receive time-and-a-half for overtime pay will receive a credit equal to one-third of their eligible FLSA overtime pay. Employees who receive double-time overtime pay will receive a credit equal to one-quarter of their eligible FLSA overtime pay. Employees who receive double-time overtime will receive a credit equal to one-quarter of their eligible FLSA overtime pay. For the current tax year, employers should give eligible employees the information needed to claim this credit on their tax return. The information should appear on employees' W-2 forms. 

For more information, check out a user guide to looking up your overtime on the DOE Payroll Portal and some frequently asked questions. Please note that the UFT cannot provide tax advice or answer questions from members about their taxes. Members should consult with their tax professional for assistance claiming this credit.

If you still receive a paper paycheck, you should not cash or deposit it prior to the date printed on the check. New York City has an "early encashment" fee of $55 that they place on each checks that is deposited or cashed before the date printed on the check. Do not cash or deposit your paycheck until the date that is printed on the check to avoid this fee. 

If you incur an early encashment fee, it will be deducted from a future paycheck by the NYC Office of Payroll Administration (OPA). The deduction code on your paystub will be "7056 EARLY CHARGE." 

You will be charged a fee of $55 for each check cashed or deposited before its check date. However, if more than two paychecks have been deposited or cashed early, no more than $110 will be deducted at a time from a single paycheck, and fees may be incurred on future paychecks. 

Your bank may also impose a separate fee, or they may also void the check completely. If they do void the check, you will need to have your paycheck replaced. You must work with your payroll secretary or your payroll specialist at a borough citywide office (BCO) to place a stop payment on the previous check so that a new one can be issued for you. A stop payment cannot be processed until the check date. 

If you started working on the first day of school (for example, on 9/4), your first check (for example, distributed on 9/14), will be less than the regular, full amount. This is because there are days in the pay cycle (in this example, 9/1 through 9/3) which you did not work.  These non-working days may be shown on your paycheck as a negative adjustment.

This only affects new hires on payroll banks Q742 (pedagogues) and Q744 (paraprofessionals), who are paid semi-monthly.

Your second paycheck will reflect a full pay period. 

To apply for salary credit for prior work experience, CTE teachers must fill out the DOE’s credit for prior experience form and email it to SalaryDifferentialApplications [at] schools [dot] nyc [dot] gov (SalaryDifferentialApplications[at]schools[dot]nyc[dot]gov)
See more about salary differentials and prior work experience credit for CTE teachers.

Eligible educators can deduct from their federal income taxes up to $300 of unreimbursed expenses for books, supplies, computer equipment (including related software and services), other equipment and supplementary materials they use in the classroom, according to the IRS. The educator expense deduction is an "adjustment to gross income," so you can use it whether or not you use the standard deduction or itemize deductions. 

To be eligible for this deduction, you must work for at least 900 hours during a school year at a school that provides elementary or secondary education as a teacher, instructor, counselor, principal or aide. Read more about educator deductions via the IRS » 

If you are married, filing jointly, and both spouses are educators, you can deduct up to $600, but not more than $300 each. For courses in health and physical education, expenses for supplies are qualified expenses only if they are related to athletics. You should keep documentation, such as receipts or canceled checks, for any deductions you take.

You may also deduct your union dues from your state income taxes if you itemize deductions on your state tax return form, but not on your federal taxes, as a result of 2017 federal tax law changes.

The DOE school year payroll calendar  lists pay periods for different payroll banks. Different job titles are paid through different banks: 

• H-bank: Full-time school nurses, therapists, audiologists, sign language interpreters, education analysts/officers, associate education analysts/officers and administrative analysts/officers.
• Z-bank: All job titles listed above, but Z-bank is for hourly workers, not full-time.
• Q-bank: Full time pedagogues (teachers, secretaries, guidance counselors, psychologists, social workers, lab specialists), paraprofessionals and substitute paraprofessionals.
• Per-session/per diem: per session pedagogues and substitutes, including F-status employees.

CTE teachers can now apply for salary differentials through the DOE's salary application system (DOE login required). Learn more about how to qualify for CTE differentials and areas of specialization. »

In-service DOE employees can access their W-2, 1127 waiver and 1095-C tax forms online on the NYCAPS Employee Self Service web page. DOE employees must choose the option for electronic delivery of their tax forms through NYCAPS and then will receive them via email by the end of January. The deadline to do so is usually right after the new year. If you previously chose electronic delivery, you do not have to re-enroll. The tax forms will be mailed to all other employees at the address on file at the DOE.

Regardless of how you receive your tax forms, you can always download and print copies via NYCAPS. See instructions on how to download and print your W-2 in NYCAPS ESS »

Your W-2 includes per-session and/or parental leave monies. UFT members who received parental leave payments from the UFT will not receive a UFT-issued W-2 on those earnings. Those earnings will be documented on their DOE W-2 form instead.

​​​​​​​Members who are not on payroll, including retirees, will have their tax forms mailed from the city Office of Payroll Administration (OPA).

All members whose documents are lost or incorrect, should complete a W-2 Duplicate Request and Information Correction Form and email it to W2unit [at] schools [dot] nyc [dot] gov (W2unit[at]schools[dot]nyc[dot]gov). 

Below are links to NYC OPA websites that our people may find helpful:

• https://www.nyc.gov/site/opa/taxes/tax-frequently-asked-questions.page
• https://www.nyc.gov/site/opa/taxes/w-2-wage-and-tax-statement-explained.page

See the most recent DOE payroll memorandum for more details. 

If a paper check is lost, stolen or mutilated, a stop payment must be placed on it. To report a stolen, mutilated or lost check contact the DOE Check Management Unit at 718-935-2219 or send an email to CheckManagement [at] schools [dot] nyc [dot] gov (CheckManagement[at]schools[dot]nyc[dot]gov). You must include your name, file/EIS/EID number, mailing address, phone number and personal email address.

The DOE will stop the check and you will receive an affidavit from OPA-FISA that you must complete, have notarized and return to OPA-FISA. Once OPA-FISA determines the check has not been cashed, a replacement check will be issued. This process may take up to six weeks.

UFT instructional employees who are rated via the Advance system may have their pay frozen if they received an Ineffective/I rating for the previous school year. Employees paid below Step 8B and who received an Ineffective rating for a particular school year will have their pay frozen on a future paycheck. You should have received prior notification from the DOE to your school email. If there have been overpayments, payroll will notify you and those will be recovered.

However, if you were previously frozen due to an Ineffective rating in a prior school year, but received a recent rating of Highly Effective, Effective or Developing, your pay will be unfrozen and restored on a later paycheck. The check will include any arrears due.