Certified Zone Business Benefits Wage Tax Credits The credit is $1,500 per new job created each year, for five consecutive years based on average employment in the zone for the four years previous to the date of EZ certification. The credit doubles to $3,000 if the position is filled with a targeted employee (i.e., a NYS resident, certified by the NYS Deparment of Labor as a targeted employee). Targeted employees must be paid at least 135% of the minimum wage. The clock starts ticking for Wage Tax Credits the date the business is EZ certified. Positions to be filled must be posted with the NYS Department of Labor. For more Empire Zones Program wage information, see:   NYS Dept of Taxation & Finance   Tax forms and instructions   Other Certified Zone Benefits: Investment Tax Credits Utility Rate Incentives Below Market Rate Financing Capital Credits