Entertainment Payroll: What It Is and How to Get Started (and Why Topsheet Makes It Easy)

TL;DR — Tools Producers Use Every Week

Get Project Setup for Payroll → Create your project & invite cast/crew (digital onboarding, W-4/I-9, direct deposit).

Schedule a Demo / Meeting → Walkthrough for your specific show (film, series, commercial, new media).

Payroll Calculator → Estimate employer taxes & fringes before you lock the budget.

SAG-AFTRA Rates 2025 → Current theatrical/TV scales & rules.

DGA Rates 2025 → Latest rates & P&H allocations.

Minimum Wages 2025 → City/state checks (e.g., LA City).

Why Entertainment Payroll is Different

On a set, “payroll” is more than cutting checks. You’re dealing with project-based hires, union agreements (SAG-AFTRA, IATSE, DGA), overtime/penalties, multi-state taxes, agent commissions, and benefit contributions—often for hundreds of cast & crew over a short window. That’s why all signatory productions rely on an entertainment payroll provider: it’s the only practical way to stay compliant while keeping the camera rolling.

Why Topsheet Payroll

Topsheet is an entertainment payroll solution with call sheets, advanced background handling tools, & automated crew management. Topsheet gives Real Human Support and Communication. Our team is here to help, educate, and assist. An all-in-one software streamlines film productions, saving time and reducing paperwork with an intuitive design.

2025 Cheat Sheet (Quick Reference)

Bookmark this. It’s what your line producer, UPM, and production accountant will check daily.

Rates change. Use union rate cards & our live resources before you lock. We keep Topsheet updated as scales move mid-season.

When You Must Treat People as Employees (AB5 in Plain English)

In California (and in many states via similar standards), the ABC test presumes workers are employees unless the hiring entity proves all three prongs. If they’re doing core production work (camera, grip, PA, actor), they’re employees—and belong on W-2 payroll with proper taxes and workers’ comp. Loan-outs can be valid if the person is paid through a legitimate corporation (W-9), but union rules and benefit contributions still apply.

What a Specialist Payroll Partner Actually Does (So You Don’t Have To)

Taxes & Withholding: Calculates/withholds employee taxes; remits employer taxes (FUTA, FICA, SUTA, local).

Union Fringe Contributions: Computes & remits SAG-AFTRA, DGA, IATSE, Teamsters P&H per contract.

Overtime & Penalties: Applies daily/weekly OT, double time, 6th/7th day, night premiums, meal penalties, turnaround.

Exhibit G & Union Reporting: Generates required weekly reports (e.g., SAG Exhibit G).

Workers’ Comp Coverage: Covers cast & crew under our policy across all 50 states.

Multi-State Compliance: Adapts to state/city minimums (e.g., LA $17.87/hr).

Year-End Forms: Issues W-2s/1099s and files employer returns.

With Topsheet, this is built-in and automated—you focus on schedule & story; we keep payroll legal and accurate.

Step-by-Step: Setting Up Union Payroll (Using Topsheet)

Confirm Union Coverage & Become a Signatory
If you’re hiring SAG-AFTRA/DGA/IATSE talent or crew, complete signatory onboarding with each relevant union. Do this early—unions can halt a shoot if paperwork isn’t cleared. (Topsheet guides you on timing & docs.)

Create Your Project in Topsheet
Set project type (feature/series/commercial/new media), primary shoot state(s), union status, and your production company details (EIN).

Fund Payroll
Wire/ACH the week’s estimated gross + fringes + taxes + fees, so funds are in place when you approve the run.

Invite Cast & Crew
Digital onboarding collects W-4, I-9, state forms, direct deposit. Add agent/manager commissions (we pay them directly), kit rentals, per diems, allowances.

Timecards & Work States
Crew clock-in/out or submit hours; AD/PC approves. Our engine applies the right OT rules and union penalties automatically (including meal penalties and turnaround).

Review the Preview
You’ll see gross, employer taxes, fringes, fees line-by-line. Fix anomalies before approval.

Approve Payroll
We direct-deposit cast & crew, remit union fringes & dues, pay agents, and file/pay all payroll taxes.

Reports & Wrap
Real-time cost tracking during the show; year-end W-2s/1099s; Exhibit G and union reports retained.

Loan-Outs, 1099s & When They Apply

Loan-out corp (Inc/LLC) can be paid on a W-9 when legally valid, with proper documentation.

Union fringes still apply to covered work—even if paid to a company.

AB5 means most below-the-line in CA are W-2, not 1099. When in doubt, ask us—we’ll help you classify correctly and stay compliant.

Real-World Scenarios (How This Plays Out)

Indie Feature ($1–2M, LA)

3 SAG-AFTRA principals at scale, DGA director, IATSE crew.

Late lunch on Day 3 triggers meal penalties; Saturday becomes a 6th-day premium; one double-time day at 14 hours.

Topsheet computes everything: OT, penalties, SAG P&H (21%), DGA P&H (20%), employer taxes, agent 10%—and pays out the same week.

Commercial (2-day Shoot)

SAG-AFTRA Commercials contract with agent commissions above scale; quick pay expected.

We split payments automatically between performer and agency, record usage/holding if applicable, and process P&H contributions on time.

Series (10 x 1-hr episodes)

Episodic weeklys, idle days, background quotas, and mid-season scale bumps.

Our live rules update keeps your episode budgets aligned with current rate cards.

Why Topsheet (vs. doing it yourself or going “legacy”)

Producer outcomes you’ll feel on week one:

Like having a full payroll team on staff. You get seasoned, union-literate support plus automation that quietly prevents mistakes and grievances.

Union automation you can trust. SAG-AFTRA, IATSE, DGA, Teamsters—fringes, penalties, Exhibit Gs, and reports are handled.

All-in-one workflow. Onboarding → timecards → payroll → reports—no re-typing, fewer errors.

Transparent costs. 2% payroll handling fee (with $50 minimum per payroll batch), no hidden add-ons for union work.

Workers’ comp is included in all 50 states with Topsheet.

Faster pay. Direct deposits go out quickly; day players aren’t waiting a week.

Real-time visibility. Know fringes and OT exposure before you call “wrap.”

Action Checklist (Copy/Paste into your prep)

Pick unions you’ll employ; begin signatory paperwork.

Open a project in Topsheet; add company/EIN; fund payroll.

Invite cast/crew; capture W-4/I-9 & bank details; add agents/commissions.

Lock rates by contract/tier; confirm minimums and per diems.

Set timecard flow (department leads or individual entries).

Review weekly preview; fix anomalies; approve.

Archive reports; verify Exhibit Gs submitted; wrap.

FAQs

Do SAG-AFTRA shows need a payroll company?
Under most SAG-AFTRA contracts, producers use a union-approved entertainment payroll firm to ensure that timely P&H contributions, wages, and reporting are handled correctly. It’s the industry standard for compliance.

What are the 2025 SAG theatrical day and DGA P&H rates I should budget?
SAG Theatrical (principal) day is $1,246; DGA P&H totals 20% (8.75% Pension, 11.25% Health) as of July 1, 2025. Confirm your exact contract/tier.

Who gets meal penalties and when?
SAG meal penalties start after 6 hours without a meal and escalate $25 / $35 / $50 per ½-hour until a meal is provided (resets after). Similar provisions exist across unions.

Can I 1099 crew?
In CA, AB5’s ABC test makes most below-the-line roles W-2 employees. A valid loan-out corp may be paid on a W-9, but union fringes still apply.

Does Topsheet handle background payroll and agents?
Yes—Background Payroll at scale (SAG-AFTRA) and agent/manager commissions paid above scale directly to the agency through the batch.

Closing Thought from the Producer’s Side of the Table

If you’re building an empire from an indie, running an episodic unit, or squeezing a 2-day commercial into a 1-day budget, payroll should never be the fire you’re putting out. Topsheet exists to help, educate, and serve your production teams—like having a full payroll department on staff, tuned to Entertainment Payroll, Cast and Crew Payroll, Background Payroll, SAG-AFTRA Payroll, IATSE Payroll, and DGA Payroll alike.

Ready when you are. Let’s roll.

(Optional) SEO Extras

Suggested Title Tag: Union Payroll in Entertainment: A Producer’s Step-by-Step Guide (SAG-AFTRA, IATSE, DGA)
Suggested Meta Description: Learn how to set up and run union payroll for film, TV, and commercials—SAG-AFTRA, IATSE, DGA. See 2025 rates, penalties, AB5 rules, and how Topsheet automates compliance.
Suggested H2s: What Is Entertainment Payroll • 2025 Rates Cheat Sheet • Step-by-Step Setup • Loan-Outs & AB5 • Why Topsheet

Rates and laws current as of September 10, 2025; always verify contract-specific terms before payroll approval.