SAG-Producers Pension Plan Employers

Television Reporting

SAG-AFTRA Television Production Types

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

  • Television
  • Public Television
  • Television Animation
  • Basic Cable Animation
  • Basic Cable - Live Action
  • Made-for-Pay TV
  • Made-for-DVD/Home Video

The television form should not be used for pictures that were made for initial exhibition in theaters or on new media/internet, including “webisodes” that are connected to a television series. The theatrical form is available here and the new media form is available here.       

Contributions Remittance on behalf of Choreographers

Employers are allowed to remit contributions on behalf of 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 Plans for approval.

Under the television contract, no contributions to the Plans shall be required to be made with respect to any compensation, including rerun fees, foreign telecast fees and additional compensation for theatrical exhibition, Supplemental Market and basic cable use which become due and payable after the date of death of the performer.

 Television Contribution Rates

Television Contribution Rates

Current as of 07/01/2014

17.30%

17.00%

15.50%

07/01/2011

16.80%

16.50%

15.00%

06/10/2009

15.30%

15.00%

13.50%

07/01/2005

14.80%

14.50%

13.50%

07/01/2004

13.80%

13.50%

07/01/2003

13.30%

13.00%

07/01/2001

13.80%

13.50%

07/01/1998

13.15%

13.00%

07/01/1995

13.30%

13.00%

07/01/1993

12.80%

12.50%

07/01/1992

12.65%

12.50%

07/01/1990

12.50%

12.50%

07/01/1989

12.50%

07/01/1988

11.50%

07/01/1983

11.00%

07/01/1982

10.00%

07/01/1977

9.00%

07/01/1974

8.50%

06/01/1967

6.50%

06/01/1960

5.00%

See Sideletter K for more information

Television Contribution Rates

Current as of 07/01/2014

13.50%

17.30%

17.00%

07/01/2011

13.50%

16.80%

16.50%

06/10/2009

13.50%

15.30%

15.00%

07/01/2005

13.50%

14.80%

14.50%

07/01/2004

13.80%

13.50%

07/01/2003

13.30%

13.00%

07/01/2001

13.80%

13.50%

07/01/1998

13.15%

13.00%

07/01/1995

13.30%

13.00%

07/01/1993

12.80%

12.50%

07/01/1992

12.65%

12.50%

See IACF for more information

Sideletter K

Sideletter K is a provision that allows for a reduced contribution rate for pilots, presentations and television productions in the first two seasons of any new one-hour series first exhibited on or after July 1, 2005.

  • Projects produced under the 2005 SAG-Television Agreement and 2009 Memorandum of Agreement:
    • 13.50% contribution for any pilot or presentation produced on or after July 1, 2005.
    • 13.50% contribution for the first two (2) seasons of any new one (1) hour series first exhibited on or after July 1, 2005. A new one (1) hour series is defined as if the first episode is initially exhibited in the 2005-2006 television season, regardless of the fact that a pilot or one (1) or more episodes of the series may have been produced prior to July 1, 2005.
  • Projects produced under the 2011 Memorandum of Agreement:
    • 15.00% contribution for any pilot or presentation produced on or after July 1, 2011.
    • 15.00% contribution for the first two (2) seasons of any new one (1) hour series first exhibited on or after July 1, 2011, the pilot or presentation for which principal photography commenced on or after July 1, 2011.
    • 13.50% for the first two (2) seasons of any new one (1) hour series, the pilot or presentation, the principal photography of which commenced prior to July 1, 2011.  
  • Projects produced under the 2014 Memorandum of Agreement:
    • 15.50% contribution for any pilot or presentation produced on or after July 1, 2014.
    • 15.50% contribution for the first two (2) seasons of any new one (1) hour series first exhibited on or after July 1, 2014, the pilot or presentation for which principal photography commenced on or after July 1, 2014.

Industry Advancement & Cooperative Fund (IACF) Contributions

IACF contributions are due on all initial compensation payments for television productions, with the exception for Sideletter K productions. For residual compensation, IACF contributions are not due for existing network TV projects that are released to basic cable, or for percentage based residuals. Please refer to the chart below to help identify when IACF contributions are due for residual payments.

Distribution Markets

Made-For-Free TV

IACF Due

No IACF Due

No IACF Due

No IACF Due

Made-For-Pay TV

IACF Due

No IACF Due

No IACF Due

No IACF Due

Made-For-Video/DVD

IACF Due

No IACF Due

No IACF Due

No IACF Due

Made-For-Basic Cable

IACF Due

No IACF Due

IACF Due

No IACF Due

Television Calculation Sample

Example A: Initial compensation

  • Performer A receives $1,000 in wages for covered services
  • Date of principal photography is 08/01/2011
  • Project is not entitled to Sideletter K
  • Contribution rate for projects produced between 07/01/2011 and 06/30/2014 is 16.80%
  • Total contributions due to the Plans are $168

Example B: Residual compensation

  • Performer B receives $100 for Free TV residual and $100 for Basic Cable reuse
  • Date of principal photography is 09/14/2005
  • Project originally aired on Free TV
  • Project is not entitled to Sideletter K
  • Contribution rate for projects produced between 07/01/2005 and 06/09/2009 is 14.80% or 14.50% for residual reporting depending on distribution market
  • Contributions due to SAG-AFTRA Health Plan/SAG-Producers Pension Plan are $29.30 ($14.80 for free TV reuse, $14.50 for basic cable reuse).

Television Contribution Ceilings

Contributions are due on all compensation paid to each performer up to the applicable ceilings.  Please refer to the Television Ceilings Chart below: 

Television Ceilings

Ceiling Per Episode*

07/01/1983 and after

$15,000

$24,500

$33,000

$40,000

10/06/1980 through 06/30/1983

$12,500

$20,500

$27,500

$34,250

01/01/1979 through 10/05/1980

$11,250

$18,750

$25,000

$31,250

07/01/1977 through 12/31/1978

$9,000

$15,000

$20,000

$25,000

07/01/1974 through 06/30/1977

$4,500

$7,500

$10,000

$12,500

07/01/1971 through 06/30/1974

$3,500

$6,000

$7,500

$10,000

Prior to 07/01/1971

$2,500

$4,000

$5,000

$6,000

*Supersize Episodes Ceilings: For any episode of a one-half hour or one-hour series, the running time of which extends beyond the regular length of a typical episode of the series, but which does not consume a standard one half hour, one hour, or longer time period, please refer to section 22, "Supersized" episodes of the 2005 Screen Actors Guild Television Agreement for information regarding contribution ceilings.

Ceilings for Mini-Series

For services rendered by a performer in a multi-part closed-end picture exceeding three (3) hours in length, Contributions shall not be paid any part of gross compensation in excess of:

  • $15,000 for each part that the performer appears in a ½ hour length mini-series
  • $24,500 for each part that the performer appears in a 1 hour length mini-series
  • $33,000 for each part that the performer appears in a 1 ½ hours length mini-series
  • $40,000 for each part that the performer appears in a 2 hour or more length mini-series

No payment is due when any part of the aggregate gross compensation received by the performer from the entire multi-part picture is in excess of $200,000.

Ceiling for Television Supplemental Market Use

Payments made for supplemental market use will be subject to the ceiling referenced in the Producer-Screen Actors Guild Codified Basic Agreement for television motion pictures having a running time in excess of one (1) hour, including shorter programs combined into a single feature type picture.

For information on the ceilings from the Codified Basic Agreement based on principal photography start date, visit the Theatrical Ceilings section.

Supplemental markets include the following reuse markets: home video, paid TV, new media purchase, and in-flight media.

Made-for-Pay television productions and Made-for-Video/DVD supplemental residuals are not subject to the $232,000 supplemental market use ceiling. Once the ceiling (based on the length of the production) is reached, no further contributions are due.

Supplemental Market Use Ceiling Example:

  • Movie-of-the-Week project is 1 ½ hours length in running time
  • Ceiling (all session and residual compensation) is $33,000
  • Initial compensation for Performer A is $40,000
  • Employer will only need to report gross wages in the amount of $33,000 for the initial compensation payment
  • Performer was subsequently paid $1,500 for reuse fee on Free TV and $1,000 for supplemental market residuals (i.e. Pay TV reuse). Employer does not report the $1,500 for Free TV reuse, but will need to report the $1,000 for supplemental market reuse.

Television Motion Pictures Released Theatrically

The ceilings listed in this section also apply to television projects that are released theatrically.