SAG-AFTRA Pension, Health & Welfare (P&H) contributions in Wrapbook

Overview

When you pay SAG-AFTRA workers through Wrapbook, Pension, Health & Welfare (P&H) contributions are calculated and processed within the platform — you do not need to manage them through a separate external system.

This article explains how SAG-AFTRA P&H contributions work in Wrapbook, how to budget for them, and what to do if a contribution is missing or incorrect.

For questions about your specific SAG-AFTRA agreement or contribution rates, contact SAG-AFTRA directly.

How Wrapbook handles SAG-AFTRA P&H

P&H contributions are calculated automatically based on the gross wages for each SAG-AFTRA worker that flows through Wrapbook. You do not need to:

• Calculate P&H manually

• Submit contributions separately to SAG-AFTRA

• Set up a separate external P&H payment process

Wrapbook calculates the contribution, includes it in your payroll run, and remits it to SAG-AFTRA on your behalf.

Important: P&H contributions are only calculated on wages that are processed through Wrapbook. If any portion of a SAG-AFTRA worker's wages is paid outside of Wrapbook (for example: via an escrow), P&H will not be calculated on those amounts. In that case, you will need to calculate and remit those contributions independently.

P&H contribution rate

The standard SAG-AFTRA P&H contribution rate is approximately 21% of gross wages (paid by the employer, on top of the worker's gross wages). This is separate from, and in addition to, Wrapbook's standard payroll fringe costs.

Example budget calculation:

• Worker gross wages: $10,000

• Standard payroll fringes (Wrapbook platform fee, workers comp, FICA, etc.): ~25–27% depending on state

• SAG-AFTRA P&H: 21% × $10,000 = $2,100

• Total employer cost: ~$12,500–$12,700 + $2,100 = ~$14,600–$14,800

Note: Contribution rates may vary depending on your SAG-AFTRA agreement type. Refer to your executed agreement for the applicable rate. Use the Wrapbook Payroll Estimator to estimate total costs for your project.

P&H applies to Loan-Out workers too: If a SAG-AFTRA member is paid through a loan-out (S-Corp/C-Corp), P&H contributions are still applicable on the applicable wages. The standard payroll fringe costs are different for loan-outs, but P&H is calculated the same way.

When are P&H contributions remitted to SAG-AFTRA?

SAG-AFTRA P&H contributions are remitted to the union on a weekly basis. Per Wrapbook's SAG-AFTRA payroll schedule:

• Tuesday: Confirm payroll preview by 10PM EST

• Wednesday: Funds are received and processed

• Thursday: Unions receive their payroll reports (and P&H contributions are remitted)

For contribution deadlines and the full SAG-AFTRA payroll timeline, see Union PH&W contribution deadlines.

What to do if P&H is missing or incorrect on a payroll

If P&H was not applied to a payroll run:

• Contact Wrapbook Support immediately — do not process additional payroll until the issue is resolved

• Provide the payroll run details and confirm whether the workers are set up as SAG-AFTRA members in Wrapbook

• Common causes: worker was not tagged as SAG-AFTRA when invited to the project; the project was not set up with the correct SAG-AFTRA agreement

If P&H was applied at the wrong rate:

• Contact Wrapbook Support with your SAG-AFTRA agreement documentation

• Wrapbook's Labor Relations team will review your agreement and correct the rate going forward. Prior payrolls with incorrect rates may need to be retroactively corrected.

If you're seeing P&H on a worker who should not have it:

• Confirm whether the worker is correctly tagged as a SAG-AFTRA member in Wrapbook

• If the worker was tagged incorrectly, contact Support to update their status and correct any affected payroll

Supported SAG-AFTRA agreements

Wrapbook currently supports P&H calculations for productions under the following SAG-AFTRA agreements:

• Ultra Low Budget Agreement (UPA)

• Moderately Low Budget (MPA)

• Low Budget (LBA)

• New Media up to $700K budget

• Netflix Audio Dubbing

• SAG-AFTRA Corporate Education

• SAG-AFTRA Interactive

• SAG-AFTRA Music Videos

Wrapbook does not currently support the SAG Commercial Agreement. For commercial productions, contact Wrapbook Support to discuss your options.

Contact path for SAG-AFTRA payroll questions