Office of Payroll Administration

HomeAbout OPA - Executive Director's Message - Executive Director's Bio - OPA Slideshow - CityTime & CHRMSGetting Paid - Pay Statement Explained - Holiday & Pay Calendar - Pay Rate Calculator - Direct Deposit - Cashing Paychecks - Check ReplacementTax Breaks - Deferred Compensation - Combined Municipal Campaign - Pension Plans - 529 College Savings Program - Flexible Spending AccountsTransitBenefit Program - Premium TransitChek MetroCard - Transp. Spending Account - TSA Customer Service - Access-A-Ride TransitBenefitManaging Your Money - Beneficiaries - Municipal Credit Union - IRA Payroll Deductions - Savings Bonds - Health Benefits Buy-OutTaxes - W-2 Wage and Tax Statement - Withholding - Advanced Earned Income Credit - Social Security - FICA Hardship - FICA RefundsOrdered Deductions - Child Support - Garnishments - IRS Tax Levies - Direct Deposit of Child SupportFAQs - FICA - TaxesFormsGlossaryContact OPA

	ADOBE ACROBAT READER
	(required to view PDFs)

Flexible Spending Program
	Health Care Flexible Spending Account (HCFSA) The City's Flexible Spending Accounts are allowable under Section 125 of the Internal Revenue Code. Through the HCFSA, City employees can pay for out-of-pocket medical expenses not covered by health insurance with pretax dollars. After enrolling in HCFSA, pay deductions are put into a special account that is used to cover up to $5,000 in annual medical expenses. Payroll deductions for HCFSA are shown in Box 14 of your W-2 Wage and Tax Statement. Learn more from the Office of Labor Relations Web site Learn more about the W-2 Wage and Tax Statement Dependent Care Assistance Program (DeCAP) DeCAP works the same way as HCFSA; deductions from the City employee's pay go to a special account to reimburse the employee for eligible dependent care expenses that may include care for young children or elderly dependents by a licensed caregiver. After enrolling in DeCAP, as much as $5,000 can be put aside. The advantage of DeCAP and HCFSA is that the pay deductions reduce gross income for federal income tax, Social Security, and Medicare tax purposes. The wage adjustments are reflected on the employee's W-2. Employees still pay state and local taxes on DeCAP contributions. Payroll deductions for DeCAP are shown in Box 14 and Box 10 of the W-2 Wage and Tax Statement. Learn more from the Office of Labor Relations Web site Learn more about the W-2 Wage and Tax Statement MSC Premium Conversion Program The MSC Premium Conversion Program automatically increases take home pay to employees who have payroll deductions for health insurance premiums and optional riders, because these payments are not subject to federal or FICA taxes. Employees can opt out of the program during the Health Benefits Transfer Period in October of each year. Payroll deductions for MSC are shown in Box 14 of your W-2 Wage and Tax Statement. Learn more from the Office of Labor Relations Web site Learn more about the W-2 Wage and Tax Statement

Check Replacement Charge
Effective Wednesday, 7/1/2009, there will be a $55 replacement check fee charged for each replacement check issued by the NYC Office of Payroll Administration.

Uniformed LoDI FICA Refunds 1991-1992
The Internal Revenue Service has yet to resolve all their issues for tax years 1991 and 1992.

DIRECT DEPOSIT!
SMART CHOICE
EASY TO JOIN
ENROLL NOW

	2009 Holiday/Pay Calendar
	2010 Holiday/Pay Calendar
	LoDI Refund Claim FAQ
	Tax FAQ
	W2 Quick Reference Guide
	TransitBenefit
	NYC.gov
	New York City Comptroller
	Citywide Time and Leave Library
	Employee Self Service