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.

Sideletter K

Sideletter K is a provision in the SAG-AFTRA Television Agreement 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. Signatories signed to a Global Rule agreement with ACTRA, BAFTRA or MEAA are excluded from receiving the reduced contribution rate and signatories signed to independent television agreements may not be eligible for this reduced rate.

• 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 seasons of any new one-hour series first exhibited on or after July 1, 2005. A new one-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 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 seasons of any new one-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 seasons of any new one-hour series, the pilot or presentation, the principal photography of which commenced prior to July 1, 2011.
• Projects produced under the 2014 and 2017 Memoranda of Agreement:
  • 15.50% contribution for any pilot or presentation produced on or after July 1, 2014.
  • 15.50% contribution for the first two seasons of any new one-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.
• Projects produced under the 2020 Memorandum of Agreement:
  • 16.50% contribution for any pilot or presentation produced on or after July 1, 2020.
  • 16.50% contribution for the first two seasons of any new one-hour series first exhibited on or after July 1, 2020, the pilot or presentation for which principal photography commenced on or after July 1, 2020.

SAG-AFTRA Producers Industry Advancement and Cooperative Fund (IACF) Contributions

IACF contributions are due on all initial compensation payments for television productions, with the exception of Sideletter K productions. For residual compensation, IACF contributions are not due for percentage-based residuals. 

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:

Ceilings for Mini-Series

For services rendered by a performer in a multi-part, closed-end picture exceeding three hours in length, contributions shall not be paid with respect to any part of gross compensation in excess of:

Date of Principal Photography 7/1/2024 and after

• $25,000 for each part that the performer appears which is ½ hour in length
• $35,000 for each part that the performer appears which is 1 hour in length
• $33,000 for each part that the performer appears which is 1 ½ hours in length
• $40,000 for each part that the performer appears which is 2 hours or more in length

Date of Principal Photography 7/1/1983 through 6/30/2024

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

No payment is due when any part of gross compensation received by the performer from the entire multi-part picture exceeds $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 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 a performer 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.

Contributions Remittance on behalf of Dance Choreographers 

Employers are allowed to remit contributions on behalf of dance choreographers and assistant choreographers who have met the requirements as outlined in the applicable Collective Bargaining Agreements. Employers are required to submit the completed Dance Choreographer Form along with the earnings report and contributions to the SAG-AFTRA Health Plan.

Deceased Performer Reporting of Earnings

Under the television contract, no contributions to the Plan 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—that becomes due and payable after the date of death of the performer.