Farm employer overtime credit (Articles 9-A and 22)

For tax year 2025, farm employers who paid farm overtime indirectly to farm employees through a Professional Employer Organization (PEO) can claim the credit for eligible overtime expenses incurred in calendar years 2024 and 2025.

These farm employers must apply to the Department of Agriculture and Markets (AGM) by February 1, 2026 to receive a certificate indicating the amount of eligible overtime expenses they may claim on their 2025 tax.

For tax years beginning on or after January 1, 2026, all farm employers (including those that paid eligible farm overtime indirectly through a PEO) must apply to AGM for a credit certificate. Applications must be submitted by February 1 st of the year following the calendar year in which the expenses occurred.

For more information, visit Farm employer overtime credit .

[Part KK of Chapter 59 of the Laws of 2025]