Recordkeeping: minimum wage reimbursement credit
For each employee you claim, you must retain documentation that verifies the eligible employee is currently enrolled as a student at an eligible education institution. For this credit, examples of acceptable school documentation include:
- copy of a current school identification card
- copy of a current or future course schedule issued by the school
- copies of letters from the school, verifying current and future enrollment
- copy of a work permit (for employees aged 16 and 17)
- copy of working papers (New York State Department of Labor Student General Employment Certificate—AT-19)
In addition, you must retain the following documentation:
- organizational chart that includes entity names, identification numbers, and percentage of ownership
- payroll records for employees claimed, including each employee's:
- first name, last name, and middle initial;
- Social Security number;
- start date;
- termination date;
- pay rate;
- amount paid each week; and
- hours worked each week.
Note: We may require additional information based on the specific facts of your credit claim.
Please use our spreadsheet to format your documentation: minimum wage reimbursement credit schedule.
To claim the credit, you’ll need to file either:
- Form CT-639, Minimum Wage Reimbursement Credit, if you’re a corporation; or
- Form IT-639, Minimum Wage Reimbursement Credit, if you’re not a corporation.