Child Work Permits & Coogan Trust Accounts

Before a minor can legally work on a production, parents must handle two things: a child performer work permit, and a protected trust account for the child's earnings.

Why Permits Are Required

Child performers are legally required to have work authorization before participating in television, film, commercials, theater, or other productions. Because minors are protected under state labor laws, parents or legal guardians, not agents or managers, are responsible for obtaining and maintaining these permits.

Agents and managers support the process by providing production details, shoot dates, employer information, booking letters, and start-work notices for expedited processing. But the applications require parental signatures and consent, so parents must complete them.

New York: Child Performer Permit

In New York, child performers need a Child Performer Permit from the New York State Department of Labor, and parents apply directly through the state's website. First-time applicants can apply online for a free one-time temporary 15-day permit, issued immediately after approval, so the child can begin working while the full application is completed.

Required documents include a completed school form, a completed health form, and proof of a Child Performer Trust Account.

California: Entertainment Work Permit

California requires an Entertainment Work Permit (EWP) issued by the Division of Labor Standards Enforcement, applied for through the Department of Industrial Relations. New applicants may receive a one-time temporary 10-day permit online while the permanent six-month permit is processed.

Required documents include a copy of the child's birth certificate and a school record form showing satisfactory grades and attendance. If a start date is near, California may expedite processing with an official booking letter, production letterhead, and employment dates.

Coogan Accounts & Trust Accounts

In both New York and California, child performers must have a protected trust account established before or shortly after starting paid work. These are commonly called “Coogan Accounts.” At least 15% of the child performer's gross earnings must be deposited into the account and preserved until adulthood.

New York recognizes UTMA, UGMA, or blocked trust accounts that function like California Coogan accounts. California requires a blocked Coogan account opened at an approved financial institution before the child can legally work, with funds protected and inaccessible until the child turns 18. Parents provide the account details to the employer so productions can deposit the required 15% directly.

Common Questions