# Payroll Accountant

Source: https://storiara.com/roles/payroll-accountant
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> A payroll accountant manages cast and crew payroll on a film or series. They check each time card against the deal memo and the applicable union or state rules, calculate overtime, meal penalties, and allowances, submit the week's payroll to the payroll company, review the edit reports before checks are issued, and track fringes and payroll costs for the cost report. They report to the production accountant.

Crew members don't read cost reports, but everyone reads their paycheck. The payroll accountant is the reason those checks are right, and the person every crew member visits in the accounting office when one isn't. On a union show with 150 people, several agreements, and a mix of hourly, daily, and weekly deals, that's a full-time job for one person and sometimes an assistant.

## The weekly cycle

Payroll runs on a fixed rhythm set by the production and its [payroll company](https://storiara.com/glossary/payroll-company). A common version:

1. The workweek closes (for example, Saturday night).
2. Department heads collect and sign their crew's [time cards](https://storiara.com/glossary/time-card) and turn them in Monday morning.
3. The payroll accountant audits every card over Monday and Tuesday: rate, hours, meal breaks, overtime, allowances, and any kit or box rental.
4. The payroll is entered in the payroll company's system or submitted to them.
5. The payroll company returns an edit report. The payroll accountant checks it line by line against their own calculations.
6. Once approved and funded, checks or direct deposits go out, typically later that week.

The exact days vary by show and payroll company. What doesn't vary is that late time cards delay everyone, so the payroll accountant spends part of Monday chasing missing ones.

## Auditing a time card, with the math

Here's a non-union day on a California show, for a nonexempt crew member on a $40 hourly deal with no guaranteed hours. The time card shows a 7:00 AM call, a 30-minute unpaid lunch from 1:00 to 1:30 PM, and wrap out at 8:30 PM. That's 13.5 hours on the clock, minus the half-hour meal, for 13 hours worked.

California's Department of Industrial Relations sets daily overtime at time and a half for hours over 8 up to 12 in a workday, and double time for hours over 12. So the day pays:

| Hours | Rate | Amount |
|---|---|---|
| 8 straight time | $40.00 | $320.00 |
| 4 at time and a half | $60.00 | $240.00 |
| 1 at double time | $80.00 | $80.00 |
| Total, 13 hours |  | $640.00 |

The check: 8 + 4 + 1 = 13 hours, and $320 + $240 + $80 = $640. If the same person had been on a flat day rate with no overtime language, the payroll accountant would flag the deal memo to the production accountant before paying it, because a flat rate doesn't change the state's overtime requirement for a nonexempt employee. The [overtime calculator](https://storiara.com/tools/overtime-calculator) runs this for other schedules.

Union time cards add layers: the agreement's own overtime tiers, meal penalty rules when lunch comes late, turnaround violations, sixth and seventh day rates, and pension and health contributions. The payroll accountant cross-checks the time card against the daily production report, which lists crew call, meal times, and wrap. If the production report shows lunch at 1:15 PM and the time card says 12:45 PM, the payroll accountant finds out which is right before paying.

## Cast payroll

On SAG-AFTRA productions, cast payroll comes from the [Exhibit G](https://storiara.com/glossary/exhibit-g) sign-in sheets and the production report. The payroll accountant checks each performer's work time, meal periods, fittings, travel, and any overtime or penalties against their contract. Background actors' vouchers go through the same process. Errors on cast payroll can trigger union claims, so the payroll accountant often reviews cast pay with the 2nd AD's paperwork side by side.

## Beyond the weekly run

Payroll accountants also:

- Review start paperwork before a person's first paycheck: deal memo, payroll start form, I-9, W-4, and state forms
- Track payroll costs and [fringes](https://storiara.com/glossary/fringes) by account so the production accountant's cost report reflects real labor cost
- Handle retroactive adjustments, rate changes, and final checks at wrap
- Answer crew questions, which on a busy week can take as much time as the audit itself

## Unions and getting the job

IATSE Local 871 lists payroll accountants among the crafts it represents in Los Angeles, and its published joining requirement is 30 paid union days with pay stubs. On the East Coast, Local 161 represents payroll and assistant payroll accountants. Local 161 says accountant coverage exists under its Low Budget Theatrical and Pay Television agreements and is otherwise negotiated project by project through sideletters. On shows without coverage, payroll accountants are paid a negotiated weekly rate.

Many payroll accountants come from entertainment payroll companies, where they learned union rules and time card processing from the vendor side. Others move over from an [assistant accountant](https://storiara.com/roles/assistant-accountant) job. What makes someone good at this job is knowing the agreements well enough to catch an error before the crew member does.

## Who they work with

The payroll accountant reports to the [production accountant](https://storiara.com/roles/production-accountant) and works most with the 2nd AD (production reports and cast times), department heads (time card sign-off), the production coordinator (start paperwork), and the payroll company's account rep. The [crew time cards guide](https://storiara.com/blog/film-crew-time-cards) covers the crew side of the process.

## Frequently asked questions

### What does a payroll accountant do on a film?

They collect and audit every crew and cast time card for the week, check rates and overtime against deal memos and union rules, enter or approve the payroll with the payroll company, review the edit report, and resolve pay questions from crew. They also keep payroll costs and fringes accurate for the cost report.

### Is the payroll accountant the same as the payroll company?

No. The payroll company (an entertainment payroll service) is the employer of record on many productions and actually issues checks and handles tax filings. The payroll accountant works for the production and makes sure what goes to the payroll company is correct.

### What union represents production payroll accountants?

IATSE Local 871 in Los Angeles lists payroll accountants among its crafts and requires 30 paid union days to join. On the East Coast, Local 161 represents payroll and assistant payroll accountants, with coverage depending on the agreement and project.

### How is overtime calculated on a non-union crew time card in California?

For nonexempt employees, California requires time and a half for hours over 8 up to 12 in a workday and double time for hours over 12, with separate rules for the seventh consecutive day. Union agreements and deal memos can add their own terms.

## Sources

- [California Department of Industrial Relations: Overtime FAQ](https://www.dir.ca.gov/dlse/faq_overtime.htm)
- [IATSE Local 871: How to Join](https://www.ialocal871.org/Join-the-Union/How-To-Join)
- [IATSE Local 161: Count Us In campaign for production accountants](https://www.local161.org/count-us-in/)
- [IATSE Local 161 home page (represented classifications)](https://www.local161.org/)