Deduct Dues and Opt Out

SAG-AFTRA members who live in New York state may be able to take advantage of two recent changes in state tax laws.

Deduct Your Dues in N.Y.
Beginning in 2019, union members will be able to deduct union dues from their New York state income taxes if they itemize deductions on their state taxes. Note that taxpayers can itemize deductions on their state taxes even if they don’t itemize on their federal taxes. This legislation was enacted in 2017, after efforts led by the New York State AFL-CIO and member unions from across the state, including SAG-AFTRA. These deductions are expected to put an estimated $35 million back into the pockets of union members throughout New York.

Opt Out of an N.Y. Payroll Deduction
Also enacted in 2017, the Paid Family Leave Act allows employees to take up to 10 weeks of paid leave for reasons including caring for a new child, caring for a family member with a serious health condition, or when a spouse, child or parent leaves to serve in the military. This paid leave is funded by small (0.153 percent) deductions from each employee’s paycheck, with a maximum annual deduction of $108.

Many SAG-AFTRA members, however, may not qualify for paid family leave, as the law requires working for a single employer for an extended period of time. Those who do not qualify are entitled to opt out of paying the deduction. To opt out, you sign a waiver form, which employers must provide to you. If the deduction has already been
taken, you may request a refund from the payroll company.

SAG-AFTRA has already been in contact with employers and payroll companies, asking that the waiver form be provided with your startup paperwork. It is the responsibility of the employer to identify employees who will not qualify for the Paid Family Leave Act and offer them a waiver. If the waiver form was not provided, you may request it, and if you are having difficulty obtaining it, let the appropriate SAG-AFTRA contract department know. How do you know if you qualify for paid family leave? To qualify, you must either work for the same employer for 20 hours or more per week for 26 consecutive weeks or work for the same employer for less than 20 hours per week for 175 days.

Feel free to contact SAG-AFTRA if you have further questions.