Glossary


A

ABA Number

Refer to American Banking Association (ABA) 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.

Access-A-Ride/Paratransit Plan

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.             

Account Number

Bank numbers to identify individual accounts. Employees provide bank account numbers for direct deposit enrollment.

ACH

Refer to Automated Clearing House (ACH)

Advance Earned Income Credit (AEIC)

A tax credit for certain employees who have a qualifying child living with them and expect to earn less than a prescribed amount in a calendar year.

AEIC

Refer to Advance Earned Income Credit (AEIC)

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.

Annual Leave

Leave accrued to be used by employees for personal leave and vacations, etc. in accordance with terms of contractual agreements and agency procedures.

Annual Salary

The total regular gross yearly pay for an employee.

Assignment Differential

Pay to employees for performing difficult or unusual tasks, or who have been employed in a title for a particular amount of time.

Automated Clearing House (ACH)

The nationwide network that exchanges electronic credits and debits between ACH member banks throughout the country.

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B

Balance Due

The amount remaining to complete payment for a deferred compensation plan or other goal-oriented deduction. Shown in deduction area of pay statement.

BERS

Refer to Board of Education Retirement System (BERS)

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.

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C

Calendar Year (CY)

The calendar year, January 1 through December 31, used for tax purposes. Year-to-date pay and taxes are based on the calendar year.

Check Number

The City's number for a check or direct deposit payment. Shown on Pay Statement.

CHRMS

Refer to City Human Resource Management System (CHRMS)

City Human Resource Management System (CHRMS)

The City's secured access reporting function that allows authorized users to run payroll queries and prepare spreadsheet reports from their desktops.

City Start Date

The original date an employee begins working for the City.

City Tax

The amount withheld from pay for NYC income taxes. Shown on pay statement.

City Waiver

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.

CityNet

The City of New York's network used for mainframe access, email services, video, and other data transmissions among City agencies.

CityShare

The City's Intranet available to agencies with access to CityNet.

CityTime

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.

COLA

Refer to Cost-of-Living Adjustment (COLA)

Commuter Card Plan

The 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.

Compensatory Time

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.

Cost-of-Living Adjustment (COLA)

Increases to fixed incomes to offset the effects of inflation. Social Security provides for automatic annual COLA increases based on the consumer price index.

CY

Refer to Calendar Year (CY)

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D

DCAS

Refer to Department of Citywide Administrative Services (DCAS)

DCP

Refer to Deferred Compensation Plan (DCP) 457 Plan

DeCAP

Refer to Dependent Care Assistance Program (DeCAP)

Deferred Compensation Plan (DCP) 457 Plan

Retirement savings plan available to City employees to save for the future with pre-tax deductions through payroll deductions.

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.

Disposable Earnings

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.

Drs. Council

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.

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E

EFT

Refer to Electronic Funds Transfer (EFT)

EIN

Refer to Employer Identification Number (EIN)

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.

Employee ID

Refer to Reference Number

Employee Reference Number

Refer to Reference Number

E-Stubs

Electronic pay statements available to City employees on NYCAPS Employee Self Service (ESS).

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.

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F

Fair Labor Standards Act (FLSA)

Sets minimum wage, overtime pay, equal pay, record keeping, and child labor standards for employees who are covered by the Act and are exempt from specific provisions.

Federal Insurance Contributions Act (FICA)

Consists of Social Security and Medicare taxes.

Federal Tax

The amount of tax withheld for federal taxes. Shown on pay statement.

FICA

Refer to Federal Insurance Contributions Act (FICA)

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.

FICA Refund

Refund due to FICA overpayments. May be a result of Drs. Council v. NYCERS court decision.

Financial Information Services Agency (FISA)

City agency responsible for data processing of financial information including payroll.

Fire Pension Fund

One of the City's major retirement systems providing retirement benefits to uniformed employees of the New York City Fire Department.

FISA

Refer to Financial Information Services Agency (FISA)

Fiscal Year (FY)

The City's fiscal year begins July 1 and ends June 30. The City's budget is based on the fiscal year.

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).

FLSA

Refer to Fair Labor Standards Act (FLSA)

Forgery Papers

Document filled out by employees after determining that a lost or stolen check has been cashed by another party.

FSA

Refer to Flexible Spending Accounts (FSA)

FY

Refer to Fiscal Year (FY)

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G

Garnishee

A party who receives notice, as a result of a legal proceeding, to retain custody assets, such as a specified dollar amount from wages.

Garnishment

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.

Goal Amount

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.

Gross Pay

The dollar amount earned during the pay period. Gross pay represents total pay before taxes and other deductions are taken.

Gross-to-Net

The process of applying additions to and deductions from an employee's regular gross pay to arrive at the net amount.

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H

HCFSA

Refer to Health Care Flexible Spending Account (HCFSA)

HESC

Refer to New York State Higher Education Services Corporation (HESC)

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.

Hourly Rate

Rate of pay for certain classes of employees who are paid by the hour.

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I

Inactive Employee

An employee on leave where no pay is generated such as extended unpaid sick leave, child care, etc.

Individual Retirement Account (IRA) Payroll Deduction Program

Program in which City employees can contribute to their IRA accounts through payroll deductions.

Installment Left

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.

Internal Revenue Code 132 (IRC 132)

Section 132 of the Internal Revenue Service code that describes certain deductions that are not subject to taxable wages, including Commuter Benefits.

Internal Revenue Service (IRS)

A branch of the Department of Treasury that is the nation's tax collection agency responsible for administering the Internal Revenue Code enacted by Congress.

IRA

Refer to Individual Retirement Account (IRA) Payroll Deduction Program

IRC 125

Refer to Internal Revenue Code 125 (IRC 125)

IRC 132

Refer to Internal Revenue Code 132 (IRC 132)

IRS

Refer to 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.

IT-2104 Form

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.

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J

Job Sequence Number (JSN)

Number to identify a specific job for which an employee reports time and leave information. Shown on Pay Statement.

JSN

Refer to Job Sequence Number (JSN)

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L

Leave

Any condition whereby an employee is not reporting to a work unit. The employee may or may not be paid while on leave.

Leave Balance

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.

Leave Without Pay (LWOP)

Any absence from a job for which an employee receives no compensation.

Lock-In Letter

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.

LoDI

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.

LWOP

Refer to Leave Without Pay (LWOP)

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M

Marital Status

For tax purposes, the marital status designated on the Employee's Withholding Allowance Certification. A factor in determining the amount of taxes withheld.

Marshals

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.

MCU

Refer to Municipal Credit Union (MCU)

Medical Execution

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.

Medicare Tax

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.

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N

Net Pay

Take home pay calculated by subtracting all taxes and other deductions from gross pay.

New York City Automated Personnel System (NYCAPS)

A single integrated Human Resources System to replace existing Citywide systems and enable agency HR staff to do their work better.

New York City Employees Retirement System (NYCERS)

Administers statutory pension benefits of its members, retirees, and beneficiaries.

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.

New York Higher Education Services Corporation (HESC)

Jointly administers the New York's 529 College Savings Program with the New York State Office of Comptroller.

NYCAPS

Refer to New York City Automated Personnel System (NYCAPS)

NYCERS

Refer to New York City Employees Retirement System (NYCERS)

NYC.gov

The official New York City Web site and portal to City services.

NYC.gov/payroll

The Web address for the Office of Payroll Administration's Web site.

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O

OCSE

Refer to Office of Child Support Enforcement (OCSE)

ODFI

Refer to Originating Depository Financial Institution (ODFI)

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.

Office of Payroll Administration (OPA)

Office charged with administering the City's payroll and ensuring prompt and accurate payment of employee's wages and salaries.

OLR

Refer to Office of Labor Relations (OLR)

OPA

Refer to Office of Payroll Administration (OPA)

Originating Depository Financial Institution (ODFI)

The bank from which transactions are processed and sent through the Automated Clearing House to the employees' bank accounts for direct deposit.

Overtime

Paid compensation for working hours beyond the normal tour of duty.

Overtime Cap

A limitation on the payment of overtime for employees covered by the Citywide Agreement.

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P

Park-n-Ride

Commuter Benefit plan that allows employees to use pre-tax and post-tax payroll deductions to pay for parking at or near a public transportation stop or station used to commute to work.

Pay Calc

The calculations of all pay events (regular gross pay, overtime, raises) necessary to produce a pay check.

Pay Date

The date a paycheck is issued or the date a direct deposited is credited to an employee's bank account.

Pay Lag

The time between the dates pay was earned and paid.

Pay Period

The days for which the pay date covers for regular pay.

Pay Schedules

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.

Pay Statement

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.

Pay Stub

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.

Payroll Community

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.

Payroll Management System (PMS)

The City of New York's automated payroll and timekeeping processing and record keeping system.

Payroll Number

A three-digit code used to identify an agency or a department in an agency for payroll purposes.

PDF

Refer to Portable Document Format (PDF) File

Pension Loan

An amount deducted from an employee's pay as an installment to repay a loan.

Pension Number

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.

Pension Tier

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.

Petitioner

The person submitting a formal written application to a court requesting a specific judicial action. Petitioners are the recipients of court ordered support payments.

PMS

Refer 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.

Poundage Fee

Five percent of the money collected every pay period for a garnishment that the Marshal is entitled to for processing fees.

Pre-Tax Programs

Benefits available to employees where deductions are subtracted from gross wages before taxes are calculated. Examples include the TransitBenefit Program and Deferred Compensation.

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R

RDFI

Refer to Receiving Depository Financial Institution (RDFI)

Receiving Depository Financial Institution (RDFI)

Employees' chosen banks to which their pay is sent in the Direct Deposit Program.

Reference Number

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.

Refunded Check

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.

Respondent

A defendant especially in a divorce or equity case. Respondent may be the employee whose pay is deducted for support payments.

Retroactive Payments

Pay adjustments associated with prior payroll periods caused by salary adjustments.

Reversal

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.

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S

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.

Schedule Type

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.

Sheriff

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.

Shift Differential

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.

Sick Leave

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.

SSA

Refer to Social Security Administration (SSA)

State Tax

The amount withheld from pay for New York State income taxes.

Stop Payment

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.

Supplemental Payroll

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.

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T

Tax Exempt

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.

Taxable Wages

Wages that are subject to income tax including gross wages and other wages paid during the year and certain taxable fringe benefits.

Teachers Retirement System (TRS)

Organization providing eligible New York City educators with retirement, disability, and death 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.

Timekeeper/Timekeeping

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 which provides for home delivery of transit provider passes and tickets throughout the New York Tri-State area.

TreasuryDirect

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.

TRS

Refer to Teachers Retirement System (TRS)

U

Upromise Investments, Inc.

The Upromise group, including Vanguard and Fleet's Columbia Management Group, is the Program Manager for the New York's 529 College Savings Program.

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W

W-2 Adjustment Unit

The Unit at OPA responsible for researching problems with W-2s, making adjustments, and producing duplicate W-2s.

W-2c

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.

W-4 Form

The federal Employee's Withholding Certificate used to determine the amount of taxes withheld based on marital status and number of allowances claimed.

Withholding Allowance

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 14 allowances on the state IT-2104 form. Also for employees claiming exempts.

Work Unit

Determined by agencies to designate work sites for timekeeping purposes. Shown on pay statement.