# Short Film Budget Breakdown: A $50,000 Short, Line by Line

Source: https://storiara.com/blog/short-film-budget-breakdown
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> A short film budget lists every cost by account: story rights, cast, crew labor, camera and lighting rentals, art and wardrobe, locations and meals, post, insurance, payroll taxes, and a contingency. For a 12-page short shot in 3 days with a paid non-union crew and SAG-AFTRA performers, the example here totals about $50,000, and labor plus payroll taxes is roughly half of it.

## The script and the assumptions

Every number in a budget comes from an assumption, so write the assumptions at the top of the page before you type a single rate. This example is a fictional short called LAST BUS HOME:

- 12 pages, 14 scenes, 3 locations (a bus depot, an apartment, and EXT. HIGHWAY SHOULDER - NIGHT)
- 3 shoot days of 12 hours, 1 prep day for the DP and 1st AD
- 4 performers under SAG-AFTRA's Short Project Agreement, 9 performer days in total
- Paid non-union crew of 10, run through an entertainment payroll company
- Rented camera and lighting packages, a flat-fee editor, and a small post budget

All dollar figures below are illustrative examples, not quotes or union minimums. Swap in the rates from your own deal memos and vendor quotes. The shape of the budget is what carries over.

The cast count and performer days come straight from the breakdown and the [day out of days](https://storiara.com/glossary/day-out-of-days). If you haven't tagged the script yet, do that first: a budget built from memory of the script always misses a prop, a picture car, or a second night.

## The budget by account

Here is the full budget rolled up by account. Account numbers follow the common feature layout (1100s above the line, 2000s and 3000s for production, 4500 and up for post, 6000s for general costs), so it will read the same way as a feature budget or a [film budget template](https://storiara.com/templates/film-budget).

| Acct | Category | Detail | Total |
|---|---|---|---|
| 1100 | Story and rights | Option on the script | $500 |
| 1400 | Cast | 9 performer days x $300 = $2,700; P&H $594 | $3,294 |
| 2000 | Production staff | 1st AD 4 days x $550 = $2,200; 2 PAs x 3 days x $200 = $1,200 | $3,400 |
| 2200 to 2900 | Art and wardrobe | Production designer 6 days x $400 = $2,400; set dressing, props, and wardrobe purchases $2,800 | $5,200 |
| 3100 | Makeup and hair | 3 days x $400 = $1,200; kit rental 3 x $50 = $150 | $1,350 |
| 3200 | Lighting and grip | Gaffer 3 x $500 = $1,500; key grip 3 x $450 = $1,350; G&E package $1,800 | $4,650 |
| 3300 | Camera | DP 4 x $750 = $3,000; 1st AC 3 x $450 = $1,350; camera package $2,400; expendables $600 | $7,350 |
| 3400 | Sound | Mixer 3 x $600 = $1,800; sound package 3 x $150 = $450 | $2,250 |
| 3500 | Transportation | Cube truck 3 x $250 = $750; fuel and parking $400 | $1,150 |
| 3600 | Locations and meals | Fees $2,500; permits $900; catering 16 people x 3 days x $25 = $1,200; craft services $450 | $5,050 |
| 4500 to 4800 | Post | Editor flat $3,000; sound mix $2,000; color $1,500; music license $500 | $7,000 |
| 6700 | Insurance | Short-term production package | $1,200 |
| 6800 | Payroll taxes and fees | 18% of $18,700 in wages | $3,366 |
| | **Subtotal** | | **$45,760** |
| | Contingency | 10% of $45,760 | $4,576 |
| | **Grand total** | | **$50,336** |

Check the subtotal the long way: $500 + $3,294 + $3,400 + $5,200 + $1,350 + $4,650 + $7,350 + $2,250 + $1,150 + $5,050 + $7,000 + $1,200 + $3,366 = $45,760.

## Where the labor money goes

Wages are $16,000 for crew and $2,700 for cast, so $18,700 in total. Add payroll taxes and fees ($3,366) and cast P&H ($594), and people cost $22,660, which is about 49.5% of the $45,760 subtotal. That ratio is normal for a paid short, and it's why the shoot day count drives the budget. A fourth shoot day adds $4,500 in crew day rates (every crew member's rate added once) before payroll tax, meals, or a single extra rental day.

The 18% payroll line is an example blended rate. The part set by federal law is the employer's 7.65% for Social Security and Medicare, per the IRS. The rest (state unemployment, workers' comp, and the payroll company's handling fee) varies by state and company, so get a written quote and replace the 18%. Kit and box rentals stay out of that base, since they aren't wages. The [film budget fringes](https://storiara.com/blog/film-budget-fringes) post shows how each piece is calculated.

Crew day rates here assume a 12-hour day with overtime built into the flat rate, which is how many non-union shorts are paid. Check that against state law before you rely on it. Federal law requires time and a half after 40 hours in a workweek, and some states, including California, also require daily overtime after 8 hours. A 3-day shoot won't cross 40 hours for most people, but a state daily rule changes the math on every 12-hour day. Run your crew's hours through the [overtime calculator](https://storiara.com/tools/overtime-calculator) before you lock rates.

## The cast line and the Short Project Agreement

SAG-AFTRA's Short Project Agreement covers projects with a maximum total budget of $50,000 and a maximum running time of 40 minutes, shot entirely in the US on a principal schedule of no more than 30 days. Performer rates are negotiated between producer and performer, and producers pay pension and health contributions on each principal performer. The first 10 background actors per day in covered background zones are covered too.

The $300 day rate above is a number the producer and performers agreed on in this example, not a union minimum. The P&H line uses 22% as a placeholder. SAG-AFTRA's own help center listed 18.5% for principals under this agreement as of 2018, and contribution rates have gone up since, so confirm the current percentage in your signatory paperwork and replace the placeholder.

## The budget is $336 over the cap

The grand total is $50,336, which is over the Short Project Agreement's $50,000 total budget limit. Ask SAG-AFTRA how it treats contingency when you apply, but the safer move is to bring the whole budget under $50,000 so there's no argument later. Two cuts do it:

| Change | Wages saved | Payroll tax saved (18%) | Other saved | Total saved |
|---|---|---|---|---|
| Production designer prep from 6 days to 5 | $400 | $72 | | $472 |
| Color session from $1,500 to $1,000 | | | $500 | $500 |
| **Total** | | | | **$972** |

New subtotal: $45,760 - $972 = $44,788. New contingency: $44,788 x 0.10 = $4,478.80. New grand total: $44,788 + $4,478.80 = $49,266.80, which is $733.20 under the cap.

Cutting the designer's day saves more than the day rate. Every wage dollar you cut also cuts the payroll tax riding on it, and every dollar of subtotal cuts contingency by another 10 cents.

## Lines people forget on a short

The first draft of most short film budgets is missing the same things:

- Meals for everyone on set. Sixteen people is 10 crew, 4 performers, the director, and the producer. On a 12-hour day you owe a real lunch in addition to craft services.
- Loss and damage. Rental houses bill for scratched lens elements and lost clamps. Many productions keep it inside contingency; some carry a separate $250 to $500 line.
- Hard drives and data. Two shuttle drives and a backup for dailies can be several hundred dollars, and on this budget they live in camera expendables.
- Festival and delivery costs. Submission fees, a DCP, and closed captions come after the budget is "done". Give them their own post line if festivals are the plan.
- The location's certificate of insurance. You can't get it without the insurance line, and some owners won't sign a [location agreement](https://storiara.com/glossary/location-agreement) without it.

## From breakdown to budget in practice

Build the budget in this order and the numbers stay tied to the script:

1. Break down the script and count cast, locations, props, wardrobe, picture vehicles, and effects per scene.
2. Board the schedule, set the shoot day count, and produce the day out of days for cast.
3. Price labor from the schedule: shoot days plus prep and wrap days per person.
4. Price rentals by the days you actually need them. The camera package doesn't need to arrive for the tech scout.
5. Add locations, meals, transport, post, and insurance.
6. Apply payroll taxes to wages only, then add contingency on the subtotal.

Storiara follows the same sequence. Its budget module starts from a setup wizard (production type, union tier, shoot days, prep and post weeks, contingency, completion bond), fills line items from the cast, crew, equipment, asset, and location data already entered for the story, and takes cast paid days from the day out of days. You can edit any line, see a fringe column on the top sheet, and export to Excel.

To start from a blank sheet instead, the [short film budget template](https://storiara.com/templates/short-film-budget) has these accounts set up, and the [film budget estimator](https://storiara.com/tools/film-budget-estimator) gives a quick range before you price line by line. If your shoot is 2 days, not 3, [how to schedule a short film in one weekend](https://storiara.com/blog/how-to-schedule-a-short-film-in-one-weekend) covers what has to give.

## Frequently asked questions

### How much does a 10-minute short film cost to make?

It depends almost entirely on whether people are paid. A 10 to 12 page short shot over 2 or 3 days with a paid non-union crew, rented gear, and union actors comes to about $50,000 in the example on this page. The same script with volunteers and owned gear can be done for a small fraction of that, but insurance, locations, food, and post still cost money.

### Can I use SAG-AFTRA actors on a short film?

Yes, through a signatory agreement. SAG-AFTRA's Short Project Agreement covers projects with a total budget of up to $50,000 and a running time of up to 40 minutes, shot entirely in the US within 30 days. Performer rates are negotiated, and pension and health contributions are still owed.

### What percentage of a short film budget should be contingency?

10% of the budget before contingency is the usual starting point. On a $45,760 subtotal that's $4,576. Shoots with night exteriors, kids, animals, or water work can justify more.

### Do I need insurance for a short film?

Almost always. Locations, rental houses, and permit offices ask for a certificate of insurance before they will let you in the door or release gear. A short-term production package is a real line in the budget.

## Sources

- [SAG-AFTRA Help Center: What kind of projects can sign to the Short Project Agreement?](https://servicesagaftra.custhelp.com/app/answers/detail/a_id/1621)
- [SAG-AFTRA Help Center: Under a Short Project Agreement, who is covered? How much do they get paid?](https://servicesagaftra.custhelp.com/app/answers/detail/a_id/1623)
- [IRS Topic no. 751, Social Security and Medicare withholding rates](https://www.irs.gov/taxtopics/tc751)
- [U.S. Department of Labor: Overtime pay](https://www.dol.gov/agencies/whd/overtime)