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.