SAG-AFTRA: a percentage of gross
SAG-AFTRA P&H is calculated on gross compensation. A lead on the Low Budget agreement hired for 4 weeks at $2,896 a week, who also earns $640 in overtime:
| Line | Math | Amount |
|---|---|---|
| Weekly salary | 4 x $2,896 | $11,584.00 |
| Overtime | $640.00 | |
| Gross | $12,224.00 | |
| P&H at 22% | $12,224 x 0.22 | $2,689.28 |
Background actors on the same show carry 21.5%. The 22% and 21.5% figures took effect September 6, 2026, when the 2026 TV/Theatrical agreement's 1% health plan increase kicked in; SAG-AFTRA's web summaries from before that date show 21% and 20.5%. Contributions are sent to the plans with the production's payroll reports, which the payroll company usually prepares.
The 2026 agreement also sets up future changes to budget for on long projects: a framework to merge the SAG-Producers Pension Plan and the AFTRA Retirement Fund with a target date of January 1, 2028, including a 1% increase in the pension contribution upon merger, and a paid parental leave fund with producer contributions of 0.25% of gross effective July 1, 2028.
IATSE: dollars per hour
Crew covered by the IATSE Basic Agreement generate contributions to the Motion Picture Industry Pension and Health Plans for each hour worked or guaranteed, not a percentage of pay. That changes how the fringe behaves:
- A grip guaranteed 60 hours a week generates contributions on 60 hours.
- The same grip at the same rate guaranteed 50 hours generates contributions on 50 hours, about 17% less.
A higher-paid department head doesn't generate more hourly contributions than an assistant working the same hours. Get the current hourly amounts from the payroll company or the local, and budget them as hours x rate in each labor account.
Budgeting mistakes
Applying the SAG-AFTRA percentage to crew, or an IATSE hourly figure to cast. Leaving P&H off overtime, which is part of gross for SAG-AFTRA. Using last year's rate sheet after a September increase. And dropping P&H for people paid through a loan-out company. The fringes entry shows how P&H stacks with payroll taxes, and SAG-AFTRA tiers compares the low budget agreements.