SAG-Producers Pension Plan Employers

Theatrical Reporting

SAG-AFTRA Theatrical Production Types

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

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

The theatrical form should not be used for projects that were made for initial exhibition on television (including cable and pay channels), made for direct-to-home video, or made for new media. The television 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. 

Deceased Performer Reporting of Earnings

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

 Theatrical Contribution Rates

Theatrical Contribution Rates

By Role, on/after Date of Principal Photography

Current as of 07/01/2017*

18.00%

17.50%

17.50%

13.50%

07/01/2014

17.30%

17.00%

17.00%

13.50%

07/01/2011

16.80%

16.50%

16.50%

13.50%

06/10/2009

15.30%

15.00%

15.00%

13.50%

07/01/2005

14.80%

14.50%

14.50%

13.50%

07/01/2004

13.80%

13.50%

13.50%

07/01/2003

13.30%

13.00%

13.00%

07/01/2001

13.80%

13.50%

13.50%

07/01/1998

13.15%

13.00%

13.00%

07/01/1995

13.30%

13.00%

13.00%

07/01/1993

12.80%

12.50%

12.50%

07/01/1992

12.65%

12.50%

12.50%

07/01/1989

12.50%

07/01/1988

11.50%

07/01/1983

11.00%

02/07/1982

10.00%

07/01/1977

9.00%

07/01/1974

8.50%

01/31/1966

6.50%

*Pending ratification

Industry Advancement & 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 Remittance Calculation Sample

Example A: Session Payment

  • Performer A receives $1,000 session payment for covered services
  • Date of principal photography is 08/01/2011
  • Contribution rate for productions produced between 07/01/2011 and 06/30/2014 is 16.80%
  • Contributions due to the Plans is $168

Example B: Residual Payment

  • Performer B receives $250 residuals payment
  • Theatrical project had a date of principal photography of 09/14/2005
  • Contribution rate for projects produced between 07/01/2005 and 06/09/2009 is 14.50% for residual reporting
  • Total contributions due to the Plans (no IACF) is $36.25

Theatrical Reporting Ceilings

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

Theatrical Reporting Ceilings

Current as of 07/01/2005 $232,000
07/01/1983 through 06/30/2005 $200,000
10/06/1980 through 06/30/1983 $165,000
07/01/1977 through 10/05/1980 $150,000
Prior to 07/01/1977 $100,000

Ceiling Application Sample

Example A:

  • Performer A receives $300,000 session payment
  • Performer A receives additional $100,000 in residual payments
  • Date of Principal Photography is 09/01/2011 (Contribution rate is 16.80%)
  • Producer/Paying Entity should report $232,000 in wages (for session payment) resulting in $38,976 in contributions due

Example B:

  • Performer B receives $200,000 in session payment
  • Performer B receives additional $50,000 in residual payments
  • Date of Principal Photography is 09/01/2011 (Contribution rate is 16.80%)
  • Producer/Paying Entity should report the following:
    • $200,000 in wages (for session earnings) resulting in $33,600 in contributions due
    • $32,000 in wages (for residual earnings) resulting in $5,280 in contributions due. Residual payments are not subject to IACF contributions, therefore, the lower 16.50% rate is used.