Pay Statement Explained

Most NYC government employees are paid every other Friday. Your electronic pay statement, also called EStub, is available on NYCAPS Employee Self Service (ESS) in the Pay and Tax Information / View My Last Pay Stub section. Access it and click on the Pay Statement Summary to view your EStub.

The pay statement provides details about your current and year-to-date earnings, taxes, deductions, and accrued leave time. The sections of your EStub are explained below.

Pay Period

The money you receive on your pay day is for work you did during a two-week period starting on a Sunday and ending on a Saturday. Normally, you will work ten days during this two-week pay period. This means there are ten work days and fourteen calendar days in the pay period. The Pay Period field on your pay statement shows the first and last days of this two-week pay period.

Pay Date

If you have direct deposit, this is the date your pay arrives at your bank account. If you receive a paper check, this is the date that is printed on the check.

If you are paid an annual salary, your pay period ends on the Saturday immediately before the pay day.

If you are paid on an hourly or per diem basis, your pay period ends on the next to last Saturday before the pay day.

Check Number

Check number or Check Num, is the number of the payment to you, either by direct deposit or with a paper check. If you have direct deposit, a "Z" will appear before the check number on your pay statement. If you receive a paper check, there will be no "Z" on your pay statement, but the check number will be printed on both your check and your statement.

Payroll #

The Payroll number is a three-digit number that identifies your agency.

Work Unit

The Work Unit number indicates where you work at your agency and is used for timekeeping.

Distribution #

Agencies may give out their pay checks and statements at more than one location. The distribution number on your statement indicates the location your agency uses for you.

Pension #

Your Pension number is shown if you are a member of a New York City pension system. If you are not a member of a pension system, it should be blank. If you think the information in this box is not correct, you should contact NYCERS.


Employee Name

This is your name as it appears in the Payroll Management System (PMS). If it is not correct, or your name has changed, you should contact your Personnel Office.

Employee Number

Employee number or Employee Num, also called Employee Reference Number (ERN) or Employee ID, is a unique 7-digit identification number given to you by the City. By using it on all your records, the City makes sure that your pay and leave records are correct.

JSN

JSN is your job sequence number. If you have one job in your agency, your JSN is 1. The JSN is 1 for most City workers.

Federal MS/Exempt and State MS/Exempt

These fields contain your marital status (MS) and withholding exemption information that you provided on your W-4 form for Federal taxes and IT-2104 form for state and local taxes.

If your W-4 form was filled before January 1, 2020, the Exempt field on your EStub will have the number of your exemptions and the MS field will have one of the following codes:

  • A - Single
  • B - Married
  • C - Unspecified
  • P - Single - IRS Lock-In
  • Q - Married - IRS Lock-In

If your W-4 form was filled after January 1, 2020, the Exempt field on your EStub will read "NA" and the MS field will have one of the following codes:

  • D - Single or Married Filing Separately
  • E - Married Filing Jointly
  • F - Head of Household
  • G - Single or Married Filing Separately (at a higher rate)
  • H - Married Filing Jointly (at a higher rate)
  • I - Head of Household (at a higher rate)
  • R - Single or Married Filing Separately - IRS Lock-In
  • S - Married Filing Jointly - IRS Lock-In
  • T - Head of Household - IRS Lock-In
  • U - Single or Married Filing Separately (at a higher rate) - IRS Lock-In
  • V - Married Filing Jointly (at a higher rate) - IRS Lock-IN
  • W - Head of Household (at a higher rate) - IRS Lock-In

Electronic Fund Transfer Information

This is your bank's ABA number which is used to direct electronic payments to your bank. This is the same number that appears in the lower left corner of checks from your bank.


Federal W4

This section shows the information you entered into your most recent federal form W-4 Employee’s Withholding Certificate. The three fields of this section will only be populated with data if you have filled out a new version of the W-4 form issued in 2020. If you used a W-4 form that was issued before 2020, all three fields in this section will have ‘NA’.

Claim Dependents
Shows the data you entered into ‘Step 3: Claim Dependents’ of your W-4 form.

Other Income
Shows the data you entered into the optional ‘Step 4: Other Adjustments, (a) Other Income’ field of your W-4 form.

Other Deductions
Shows the data you entered into the optional ‘Step 4: Other Adjustments, (b) Deductions’ field of your W-4 form.


Totals

This section shows the total amount of gross pay you earned, the total amount of the deductions from your gross pay, and the total amount of the your net pay.

This Period – shows the total amounts for the current pay period.

Year to Date – shows the total amounts for the calendar year from the first pay date in January up to the current pay date.

Gross Pay
Gross pay is your total earnings before any deductions.

Deductions
This is the total amount of money taken from your gross pay. In addition to taxes, it may include health insurance, union dues, pension contributions, and other.

Net Pay
Net pay is the amount you receive after taxes and other deductions are taken from your pay.


Taxes

This Period – shows the taxes taken in the current pay period.

Year to Date – shows the taxes taken in the calendar year from the first pay date in January up to the current pay date.

Federal Tax, Social Security, Medicare, State Tax, and City Tax
These are the amounts taken from your pay as required by law. In order to figure the correct amounts, the City uses the information you gave on the W-4 and IT-2104 forms. In general, as your total earnings increase, so does the money taken from your pay.

City Waiver
Under Section 1127 of the New York City Charter, some people who work for the City but do not live in the City must pay this.


Payments

Description
This section shows what kind of payment you are receiving. In addition to your earnings it may also include other payments to you, such as meal allowance, longevity payments, and other.

Units/Hours
Shows how many hours you worked in this pay period. It may also show the same information for the prior pay period.

Amount Earned
Shows how much money you earned in this pay period. It may also show the same information for the prior pay period.


Deduction

Description
This section lists the deductions taken from your pay for reasons other than taxes. Examples of deductions that might appear here include:

  • Union dues
  • Pension plan contributions and loan repayments
  • Health insurance rider premiums
  • Commuter Benefits Program contributions
  • Family court payments

Amount this Period
Shows how much money is taken for each listed item in this pay period.

Goal Amount or # Installments
Shows how much money you committed to spend in this calendar year for each listed item or how many payments it takes to pay off the entire amount.

Balance Due or Installments left
Shows how much money or how many payments remain to be paid to reach your entire goal amount.


Leave Balances

People who work for the City of New York also earn leave time.

Description
The Description section lists the various types of leave you have.

Balance Avail
The Balance Available section shows how much of each type of leave you have as of the date that is printed here.


Message

The Message section may show messages from the City to the employees.