# Coogan account

Source: https://storiara.com/glossary/coogan-account
Last updated: 2026-09-14
Author: Nick Harty, Storiara

> A Coogan account is a blocked trust account set up for a minor who works in entertainment, named after child actor Jackie Coogan. Under California Family Code sections 6752 and 6753, the employer must set aside 15% of the minor's gross earnings and deposit it into that account. New York and several other states have similar child performer trust laws.

This page summarizes the statutes for production staff and isn't legal or financial advice. Parents should talk to their bank and an attorney about setting up the account, and producers should confirm current rules with their payroll company.

## Where the name comes from

Jackie Coogan was a child star of the 1920s whose earnings were largely spent by his parents before he became an adult. California passed its first child actor earnings law in 1939 in response, and later amendments created the 15% set-aside that productions deal with today.

## How the money moves on a California job

1. The parent or guardian opens a Coogan trust account at a bank or other institution and gets a trustee's statement.
2. Within 10 business days after employment starts, the trustee gives the employer a copy of that statement and the account details.
3. The employer withholds 15% of the minor's gross earnings.
4. Within 15 business days of receiving the statement, the employer deposits the 15% to the account.
5. Once deposited, the employer has no further duty to monitor the funds.

In practice, step 3 and 4 happen through the [payroll company](https://storiara.com/glossary/payroll-company), which asks for the Coogan account details with the minor's start paperwork.

## A quick example

A 12-year-old day performer earns $1,250 gross for a shoot day in Los Angeles.

- Coogan set-aside: $1,250 x 15% = $187.50, deposited to the trust account
- The other $1,062.50 goes through normal payroll

The 15% is figured on gross earnings, so the math starts from $1,250, not from the take-home amount after withholding.

## Other states

New York requires a child performer trust account and the 15% transfer, with timing based on contract length. If a New York parent doesn't establish the account within 15 days, the employer transfers the money to the State Comptroller. Other states, including Illinois and Louisiana, have their own child performer trust rules. A production shooting a minor from one state in another should get the payroll company to confirm which law applies before the first day. [Working with minors on set](https://storiara.com/blog/working-with-minors-on-set) covers how this fits with permits and [studio teachers](https://storiara.com/glossary/studio-teacher).

## Common mistakes

Paying the full amount to the parent and planning to "fix it later." Cutting a check without the account number because the family is flying home tomorrow. Both leave the production holding money the statute says belongs in the trust.

## Frequently asked questions

### How much goes into a Coogan account?

In California, 15% of the minor's gross earnings under the contract. The employer withholds it and deposits it directly into the trust account.

### When does the employer have to deposit it?

California Family Code section 6752 says within 15 business days after receiving the trustee's statement and account information. Until then, the employer holds the 15% for the minor's benefit.

### What if the parent never sends account details?

Under the California statute, if the documents aren't provided within 180 days of the start of employment, the employer forwards the 15% to The Actors' Fund of America, the organization now known as the Entertainment Community Fund, and notifies the parent or guardian.

### Does New York require a Coogan account?

New York requires a child performer trust account. The employer transfers 15% of gross earnings, within 30 days after the last day for contracts of 30 days or less, and at the end of each payroll period for longer contracts.

## Sources

- [California Family Code section 6752](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=FAM&sectionNum=6752)
- [California Family Code section 6753 (FindLaw)](https://codes.findlaw.com/ca/family-code/fam-sect-6753/)
- [New York State DOL: Child Performer Trust Accounts](https://dol.ny.gov/child-performer-trust-accounts)
- [New York State DOL: Employers of Child Performers Responsibilities](https://dol.ny.gov/employers-child-performers-responsibilities)