SAG-Producers Pension Plan Employers

Commercials Reporting

SAG-AFTRA Commercials Production Types

Use the commercials contribution form for the following productions. A sample form is available for your reference.

  • Commercials
  • Infomercials
  • Armed Forces Radio and Television Productions

Contributions Remittance on behalf of Choreographers

Effective April 1, 2009, employers are allowed to remit contributions on behalf of choreographers who work under the 2009 Commercials Contract, and 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

All compensation is subject to contributions.

Commercials Contribution Rates

Commercials Contribution Rates

Current as of 04/01/2016

18.00%

18.00%

04/01/2013

16.80%

16.80%

04/01/2009

15.50%

15.50%

10/30/2006

14.80%

14.80%

10/30/2003

14.30%

14.30%

10/30/2000

13.30%

13.30%

02/07/1994

12.65%

12.65%

02/07/1994

12.65%

12.65%

02/07/1992

12.50%

12.50%

04/15/1988

11.50%

11.50%

02/07/1985

11.00%

11.00%

02/07/1979

10.00%

10.00%

11/16/1974

9.00%

9.00%

Contribution Calculation Sample

Example A

  • Performer A receives $1,000.00 in wages for covered services
  • Date of principal photography is 08/01/2011
  • Contribution rate for productions produced between 10/01/2009 and 03/31/2013 is 15.50%
  • Contributions due to SAG-AFTRA Health Plan/SAG-Producers Pension Plan are $155.00

Commercials Contribution Reporting Ceilings

Effective January 1, 2012, Producers are not obligated to make contributions on behalf of any performer whose gross compensation is in excess of $1,000,000 for covered services in a single contract year with a single producer.

Multiple Service Contracts Commercials Allocation Guidelines Introduction

Please refer to Exhibit I of the 2013 SAG-AFTRA Commercials Contract for the allocation Guidelines.

Please note there is an addendum to the guidelines in the 2016 SAG-AFTRA Commercials Contract Drafting Agreement.

MSC Reporting Procedures

According to the 2009 Screen Actors Guild Commercials Contract, "Producer shall designate multi-service contract status on the contribution remittance form filed with the Plans when contributions are tendered in connection with services related to multiple-service agreement. Producer agrees to provide un-redacted copies of all contracts relating to services provided under such multiple-service agreements to SAG and to the Plans at the time of submission of initial contribution reports to the Plans." Guidelines to assist producers in reporting Multiple Service Contracts (MSC) to the SAG-AFTRA Health Plan/SAG-Producers Pension Plan:

  1. A completed commercial contribution form is required.
  2. To identify a Multiple Service Contract, the Performer Category column (3) should be populated with "MSC" and the MSC box in column (10) needs to be checked as shown in the example contribution form.
  3. Companies submitting electronic reports of contributions should indicate MSC earnings with a "Y" in the Multiple Service Contract field. All current electronic reporting of contributions information can be found under the Electronic File Reporting Information section.
  4. A copy of the performer's contract(s) should be submitted together with the remittance report (manual or electronic) and contribution check.
  5. If a contract is submitted by another source other than the reporting company, an MSC Cover Sheet is required to be completed and included with the contract when sent to SAG-AFTRA Health Plan/SAG-Producers Pension Plan.
  6. Failure to supply the required information may result in the assessment of liquidated damages in the amount of 10% of the contributions due. Failure to supply the required information after 60 days or more may result in the assessment of liquidated damages in the amount of 20% of the contributions due.
  7. Contracts and MSC Cover Sheets can be sent to the Plans via:
    1. U.S. Mail to: 3601 W. Olive Ave. Burbank, CA 91505
    2. E-mail to: cmdhelp@sagaftraplans.org
    3. Fax to: (818) 953-2523 Attn: Manager, Contribution Management department

Due to the confidential and sensitive nature of these performer agreements, we take all necessary steps to ensure their confidentiality throughout our process.

MSC Cover Sheet

The MSC Contract Cover Sheet is required to be submitted when reporting Multiple Service Commercial Allocation earnings.

  • MSC Assistance: If you have any questions about the reporting of Multiple Service Contracts, please contact the Contribution Management department at (818) 973-4472.