Child Performer Frequently Asked Questions
The Child Performer Education and Trust Act of 2003
Q. What is the Child Performer Education and Trust Act of 2003?
A. A law that establishes rules for child performers, their parents/guardians and their employers,both in and out of New York State.
Q. When did this law go into effect?
A. The law took effect on March 28, 2004.
Q. Who must have an Employment Permit for a Child Performer?
A. These people must have one:
- Any person under the age of 18 who renders creative or artistic services in New York State as a performer
- Any New York resident under the age of 18 who renders creative or artistic services anywhere outside New York State
Q. Who does not need an Employment Permit for a Child Performer?
A. Permits are not required for:
- The use, exhibition or employment of child performers at any church, academy, or school (including dancing schools) as part of regular services or activities or in annual graduation exercises
- Performances in a private home
- Performances in any place under the direction, control or supervision of the Department of Education
- Amateur performances of children of less than two (2) hours per week from the studios of a regularly licensed broadcasting company, that occur when the child or children does not need to be in school
- Broadcasts of children from a:
- School
- Church
- Academy
- Museum
- Library
- Any other religious, civic or educational institution
Q. What is the parent/guardian responsible for doing?
A. They should be:
- Getting a Child Performer Employment Permit (valid for up to one year) before
work begins and giving the original to each employer - Renewing the permit for the child performer 30 days prior to expiration
- Establishing a child performer trust account within 15 days of the start of work, unless one already exists
- Notifying the child performer's employer of:
- the existence of the account within 15 days of the start of work including any further information needed to make transfers
- any change in facts that could affect the employer's obligation to make transfers
- if they wish to transfer more than 15% of the child performer's gross earnings to the trust account - Appointing a trust company as custodian of the account once the balance reaches $250,000
- Providing evidence each semester to DOL showing that the child performer is maintaining satisfactory academic performance in school as determined by the child performer's school
- Working with the child performer, any certified teacher provided by the employer and with the child's school to make sure that the child maintains good academic performance
- Making sure that a child performer required to attend school is not without a teacher and unemployed for longer than ten (10) consecutive days while the school is in session
Q. Do I need to set up a separate Trust Account for work done in New York State?
A. No. The trust account may be set up anywhere, as long as:
- It is set up as required by New York State Law
- The employer can complete the required transactions
Q. Does a trust account set up in another state satisfy the requirements for use as a New York State Child Performer Trust Account?
A. The Child Performer Trust account must meet the standards required by a New York State Uniform Transfer to Minors Act Trust Account or a New York State Uniform Gift to Minors Act Trust account. Otherwise, it does not matter where the account is actually located.
Q. Does New York State accept accounts established under the Uniform Trust to Minors Act and the Uniform Gift to Minors Act?
A. Yes.
Q. Are "Coogan Accounts" set up in California acceptable in New York State?
A. Yes.
Q. What do I need to submit to the Department of Labor to prove the existence of a trust account?
A. For trust account verification, a single document such as a copy of a deposit slip, passbook or other official document showing:
- The financial institution's name
- The child's name
- The parent's/guardian's or custodian's name
- The account number
- A statement saying that the account is a trust account
Q. If a child is not paid, is he/she required to possess an Employment Permit for a Child Performer?
A. Yes.
Q. If a child does not reside in New York State, does he/she still have to possess a Permit?
A. Yes. It does not matter where the child legally resides. If the performance occurs in New York State, then the child needs to possess an Employment Permit For A Child Performer.
Q. How can I obtain a Permit For A Child Performer?
A. There are two ways to get a permit:
- Get a copy of the Application For An Employment Permit For A Child Performer (LS-555) here. Once you complete the application, mail it to the address on the form along with the needed documentation.
- If the child has never obtained a NYS Child Performer Permit before, you can obtain an online, one time only, 15-day permit here. Upon successful completion of the 15-Day Online Permit Application, a permit will print out on your computer’s printer. This permit will allow the child performer to work for 15 days. All renewal applications are submitted by mail. This gives parents time to complete, document and mail their application to obtain a standard 1-Year Child Performer Permit.
Q. What information is required on the application form?
A. Be prepared with:
- Child performer's identifying information including:
- Social Security Number:
- The identification number from the passport
- Other document needed to enter the United States
- The document authorizing the child to work in the United States
- Parent/guardian name, address and phone number
- Information about the child's current school enrollment status
- Information about the current status of the child's trust account
- given and professional names
- date of birth
- physical characteristics
- address
- phone number
- The Social Security Number is used only to show that the child is legally able to work in the United States - For a non-United States Citizen without a Social Security Number, one of the following:
If the child does not have a Social Security Number:
- a copy of the child’s passport or other document required to enter the U.S. and any document authorizing the child to work in the U.S.
For a child not yet of school age:
- a copy of either a Birth Certificate
- Hospital record of birth
- Baptismal certificate
For performers of school age:
- a completed copy of the Labor Department Form "Verification of Satisfactory Academic Performance" LS-560 signed and dated by the principal or authorized school official explaining the child performer’s academic status (Get a copy of the form here)
For a parent: a discernible copy of a Driver License with photo, or a discernible copy of a government or employee photo ID
- If not a U.S. citizen, a copy of a passport or other document used to enter the United States
For a guardian: the same documents as a parent plus a notarized statement from the parent naming him/her as the child’s guardian or court papers with a document number for an appointed guardian·
For trust account verification: a single document such as a copy of a deposit slip, passbook or other official document showing:
- Financial institution’s name
- Child’s name
- Parent’s/guardian’s or custodian’s name
- The account number
- A statement saying that the account is a trust account
Q. Where are completed permit application forms sent?
A. Send completed permit application forms to:
New York State Department of Labor
Division of Labor Standards
Permit and Certificate Unit
State Office Building Campus
Bldg 12, Rm. 266A
Albany, NY 12240
Q. For how long are Employment Permits for a Child Performer valid?
A. An Employment Permit For A Child Performer is valid for one (1) year. You can renew permits 30 days before the expiration date.
Q. Why must parents/guardians open a trust account for their child?
A. The law says that employers must deposit at least 15% of the performer's earnings in a trust account. If the employer does not receive any trust account information within 15 days of the start of employment, the employer must turn this money over to the State Comptroller. The Comptroller will hold the money in the child performer's name until he/she reaches the age of majority. The law does not allow the Department of Labor to issue a renewal or future permit to a child performer unless an employer receives trust account information.
Q. Can the parent/guardian ask the employer to deposit more than 15% in the trust account?
A. Yes, 15% is the minimum amount that the employer must transfer.
Q. Do I have to deposit residual payments made to a child performer into a trust account?
A. Yes, but only for work performed after the effective date of the law.
Q. Where can I send questions about Child Performer withholdings sent to the NYS Office of State Comptroller?
A. Send questions about Child Performer withholdings to:
Office of the State Comptroller
110 State Street, 9th Floor
Albany, NY 12236
Tel: (518) 486-1223
Q. When is a teacher required for a child performer?
A. Generally, a teacher is only required if the child will miss more than two consecutive days of school.
Q. Where can I find a listing of the states with which NYS has reciprocity of teacher credentials?
A. A listing of states with which NYS has reciprocity of teacher credentials can be found on the web site of the New York State Department of Education at http://www.highered.nysed.gov/tcert/home.html
Q. In California, a child who has graduated from High School does not need to get a work permit and is not subject to hours limitations. Does New York State take the same approach?
A. No. In New York State, graduation from High School does not exempt a minor from:
- Needing a work permit
- Following the hours of limitations imposed by New York StateLabor Law
If you provide proof that a child performer has finished High School, then you no longer need to include the Academic Performance Verification Form (LS-560) with applications to renew the child performer's permit.
Q. I am the child performer's agent, manager or employer. Can I apply for a permit on the child's behalf?
A. You can help with filling out the application and getting the required documents. However, every application form still requires a declaration and signature from the child performer's parent or guardian.
Q. On a movie, TV or other project where there are multiple employers (payroll companies, production companies etc.) which one needs a Certificate of Eligibility to Employ Child Performers?
A. Any entity that does one or more of the following must have a Certificate of Eligibility:
- Employs a child performer to furnish artistic or creative services for a fee either directly or through a third party provider
- Has "control" over the child performer's worksite
- For example: any entity that sets the hours of work (rehearsal or performance)
- Contracts with the payroll service (in cases where payroll services are used to pay performers)
Q. What is the employer of Child Performers responsible for?
A. The employer must:
- Obtain a Certificate of Eligibility to Employ Child Performers (valid for three years) prior to employing any child performers
- Renew this certificate before it expires
- Make sure all child performers it employs have a valid Employment Permit for a Child Performer
- Keep copies of all relevant certificates and permits on file and available for inspection at the location of employment
- Obtain from the child performer's parent/guardian or custodian the information required to make the transfers
- Transfer the appropriate amounts for placement into the trust account
- When the employment contract is for 30 days or less, put 15% of gross earnings within 30 days following the final day of the child performer's employment
- When the employment contract is for longer than 30 days, transfer 15% of gross earnings at the end of each payroll period
- By request of the parent/guardian or custodian, the amount transferred can be increased to more than 15%
- If the parent/guardian or custodian does not provide the necessary information within 15 days of the start of employment, or they have not established such an account, transfer the money together with the child performer's name and last known address to the State Comptroller for placement into the child performer's holding fund
- The State Comptroller may be contacted at (518) 486-1223
- Provide a certified teacher, if the child performer will be absent from school for more than two consecutive days due to their employment schedule
Q. I am an out-of state employer. Do I still need to apply for a Certificate of Eligibility?
A. Yes. It does not matter where your business is. You need to apply for a Certificate of Eligibility to Employ Child Performers if
- A performance takes place in New York State or
- The child performer lives in New York State
Q. I am a student making a film as part of a school project. I am not paying the child performers in the film. Do I need to get a Certificate of Eligibility to Employ Child Performers?
A. No, you do not need a certificate if you are not paying any of the child performers.
Q. How can I obtain the required Application For A Certificate of Eligibility to Employ Child Performers?
A. Click here for an Application For A Certificate of Eligibility to Employ Child Performers
Q. Where should I send completed certificate application forms?
A. Send completed Applications for a Certificate of Eligibility to Employ Child Performers to:
New York State Department of Labor
Division of Labor Standards
Permit and Certificate Unit
State Office Building Campus
Bldg. 12, Rm. 266A
Albany, NY 12240
Q. Is there an application fee for a Certificate of Eligibility to Employ Child Performers?
A. Yes. The application fee for a Certificate of Eligibility to Employ Child Performers is:
- Theater capacity of 1 to 499 seats:
- All others:
- Initial Registration Fee - $200.00
- Renewal Fee - $200.00
- Initial Registration Fee - $350.00
- Renewal Fee - $200.00
Q. For what period are Certificates of Eligibility to Employ Child Performers valid?
A. A Certificate of Eligibility to Employ Child Performers is valid for up to three (3) years.
Q. What information is required on the application forms?
A. To apply for a Certificate Of Eligibility To Employ Child Performers:
- Employer identifying information including:
- Name
- Address
- FEIN
- Phone, fax and e-mail address, if available
- Signed declaration from an authorized employer representative
Q. What other documents do I need to submit with the completed and signed application form?
A. For a Certificate Of Eligibility to Employ Child Performers, you must submit:
- A check or money order payable to the Commissioner of Labor for the appropriate fee
- Documents that prove compliance with New York State Workers' Compensation and Disability Insurance requirements
1. Proof of coverage for NYS employers:
- Form C-105.2
- AND
- DB-120.1
(You can get these forms from your insurance carrier.)
2. If you are currently exempt from this requirement, complete Form WC/DB-100 stating that you do not need New York State Workers' Compensation and Disability Insurance coverage
(You can find copies of this form at any district office of the Workers' Compensation Board or from their web site at http://www.wcb.state.ny.us/ under "Common Forms Online" .)
3. If you use a Payroll Service that provides the Workers' Compensation and Disability Insurance coverage for your employees, provide proof of coverage for your New York State workers by attaching copies of:
- Form C-105.2
AND - DB-120.1 from your payroll service's insurance carrier
- A completed LS-551 from your payroll service
(The name of the applicant that appears on the Application For A Certificate of Eligibility to Employ Child Performers and the name of the applicant on the LS-551 must match.)
Download an LS-551 here
Q. If I have any other questions, where can I get help?
A. Call the Permit and Certificate Program of the Division of Labor Standards at (518) 457-1942. You also can send your question by e-mail to: CPinfo@labor.state.ny.us
Last Updated: 07/21/2011