Registration is now open for New York’s 2025 Farm Employer Overtime Credit Advance program.

The refundable tax credit is available for eligible farm employers who pay overtime wages based on the gradual phase-in of the state’s threshold.

“Farmers are encouraged to begin recordkeeping for the January 1 through July 31 2025 timeframe to apply for reimbursement later this year,” according to a release from the state’s Department of Agriculture.

Two years ago, the state’s labor department announced that regulations for farm laborers overtime pay had been adopted.

Over the course of a decade, farm workers statewide are seeing the threshold for overtime pay lowered until it reaches 40 hours a week, down from the original 60.

“Last year, in coordination with the Department of Tax and Finance,” said Agriculture Commissioner Richard Ball in the release, “we were able to provide timely cash-flow assistance to farmers across the state through the overtime advance program and it is our hope that, this year, even more farmers look at the resources we have available, learn more about the Farm Employer Overtime Credit Advance program, and take part in this great opportunity.”

Farmers may apply for this refundable credit if they or their business is classified as an eligible farmer and they employ eligible farm employees who were paid eligible overtime.

Farm employers are encouraged to prepare to apply this year by taking the following steps:

— Ensuring that they are registered for a NY.gov ID through My.NY.gov;

— Taking the farm employer eligibility assessment to establish if they expect to meet the eligible farmer income requirements for their tax filing type at the end of the tax year;

— Discussing the program with their tax and payroll advisors to ensure they are keeping necessary records for the overtime credit; and

— Registering their farm in the online portal now if they plan to apply for the advance payment. The application portal can be accessed by visiting taxcredit.agriculture.ny.gov.

Farm employers who were registered in 2024 should go into the portal now to ensure their registration information is accurate and up to date. Farmers may choose to delegate authority to a representative — for example, a tax preparer — who may complete and submit the application on the farm employer’s behalf later in the year.

A Farm Employer Overtime Credit Advance User Guide to assist farmers with these preparatory steps is available at agriculture.ny.gov/user-guide-farm-employer-overtime-credit-advance.

— Melissa Hale-Spencer