Theatrical Reporting

SAG-AFTRA Theatrical Production Types

The following production types are classified as theatrical for purposes of reporting to the SAG-AFTRA Health Plan:

  • Theatrical
  • Short Film 
  • Student Film 
  • Low Budget
  • Modified Low Budget
  • Ultra Low Budget
  • Experimental
  • Dubbing
  • Spanish Dubbing

When using the Contributions Manager, please select Theatrical as the agreement when submitting earnings.

Theatrical Contribution Rates 

Theatrical Contribution Rates

By Role, on/after Date of Principal Photography

7/1/2017

18.00%

17.50%

17.50%

13.50%

7/1/2014

17.30%

17.00%

17.00%

13.50%

7/1/2011

16.80%

16.50%

16.50%

13.50%

For productions prior to July 1, 2011, please refer to the collective bargaining agreement that was in effect at the time principal photography occurred for the individual production.

Industry Advancement and Cooperative Fund (IACF)

Effective July 1, 1992, employers are required to make contributions to the IACF on all theatrical session payments. Theatrical residual payments are not subject to IACF contributions.

Theatrical Reporting Ceilings

All compensation paid to the performer for covered services is subject to contributions, up to the applicable ceilings. 

Theatrical Reporting Ceiling

Current as of 7/1/2005 $232,000
7/1/1983 through 6/30/2005 $200,000
10/6/1980 through 6/30/1983 $165,000
7/1/1977 through 10/5/1980 $150,000
Prior to 7/1/1977 $100,000

Contributions Remittance on Behalf of Dance Choreographers

Employers are allowed to remit contributions on behalf of dance choreographers who have met the earnings threshold for five qualified health years. Employers are required to submit an Eligibility Verification Form for Choreographer to the Plan for approval. 

Deceased Performer Reporting of Earnings

Under the theatrical contract, employers must continue to report earnings on behalf of deceased performers.