All union pension, health and welfare (PH&W) funds have very specific guidelines for remitting contributions on behalf of workers. It’s critical that you abide by these timelines for remittance in order to prevent your production from incurring late fees or penalties.
This following list is a quick reference for remittance guidelines and deadline. While Wrapbook will remit the PH&W on your productions behalf, it’s ultimately your production’s responsibility to submit any payroll in a timely manner. Any late fees or penalties incurred due to late remittances will ultimately be your responsibility.
Directors Guild of America (DGA)
DGA requires monthly remittances as follows:
Unless specified to the contrary in the collective bargaining agreement, contributions are due by the end of the month following the calendar month in which the work is performed
For example, if work was performed in November of a given year, contributions on that covered employment would be due by December 31 of the same year
Late charges may be assessed for contributions received after the due date. Late charges are the greater of: interest of 7.5% per year (as of April 1, 2009); or liquidated damages of 20%.
Screen Actors Guild-American Federation of Television and Radio Artists (SAG-AFTRA)
SAG-AFTRA requires monthly remittances as follows:
For SAG, remittances are due 30 days after the performer’s payment date
For AFTRA, remittances are due 30 days after work dates
Late charges may be assessed:
After the 30 days - 10% fee
After 60 days - 20% fee with a possible interest charge
Writers Guild of America (WGA)
WGA requires weekly or monthly remittances as follows:
When weekly:
Payments are due within 10 business days after the close of the payroll week in which the writer is paid or due compensation
If payment is not received within 30 calendar days after the due date, interest will be charged from the close of the payroll week in which the writer is paid or due the compensation
When monthly:
Payments are due within 10 business days after the close of the month during which the writer is paid or due compensation
If payment is not received within 10 calendar days after the due date, interest will be charged from the close of the month in which the writer is paid or due the compensation
Contributions not received by the 24th of the following month are delinquent
Late charges:
0.83% per month (capped at 30%) interest will be charged on all delinquent contributions
If a delinquency must be referred to the collections attorney for the trusts, the interest cap is removed and interest will continue to accrue until the delinquency is paid
If delinquent contributions are billed to the employer, and have not been received at the trust within 60 days, liquidated damages will be charged at the rate of 0.83% per month from the billing letter date until the delinquency is paid
IATSE National Benefit Fund (IANBF)
IANBF requires weekly or monthly remittances as follows…
When worker is weekly or a limited engagement contributor:
Payments must be received one week (7 calendar days) following the close of the week of employment
For monthly:
Payments must be received by the 10th day of the month following the month of employment
Contribution due dates cannot be based on pay dates; they must be based on actual dates of work
Delinquent contributions:
Contributions are considered delinquent when they’re received in the Fund Office (via our Lockbox or in the Fund Office) after the applicable due date
Delinquencies include, but are not limited to:
Contributions timely paid but not paid in full
Contributions made without an accompanying fully-completed, legible remittance reporting form with all the information required as described earlier in this guidebook
Remittance reports received without the applicable contribution payment(s)
Contributions due (but not paid) as determined by an audit by the Fund Office or its Auditor
Interest charges:
Interest will be charged for all contributions that are received late
The interest rate is the “Prime Rate” plus 1% per annum
Interest is assessed for each month, or part thereof, that contributions are delinquent
Interest will be computed beginning with the due date for such contributions
“Prime Rate” shall be the prime rate published in The New York Times or not published on January 1st or July 1st, then the next business day following January 1st or July 1st, respectively, on which such rate is published) preceding or coincident with the period(s) for which the amount is delinquent
Motion Picture Industry Pension and Health Plans (MPIPHP)
MPIPHP requires weekly remittances as follows:
Contribution reports must be submitted and payment must be made on a continuous basis covering all weeks of the year
All contributions are due weekly and are deemed delinquent ten (10) working days after the end of the payroll week
The close of each payroll week is considered to be midnight every Saturday
Delinquency fees:
In the event contributions are determined to be delinquent you will be assessed interest and liquidated damages in accordance with the trust agreements, and will be required to pay these amounts in addition to the unpaid contributions
Interest charges:
Interest accrues from the due date of the contribution and continues to the date of payment. Liquidated damages shall become due and owing five (5) working days after MPI’s notice of delinquency and continue until the contributions are paid.
Producers' Health Benefits Plan (PHBP)
PHBP requires monthly remittances as follows:
Until the plan notifies the contributing employers that it requires automated clearing house (ACH) online transfers to a designated bank, payment of contributions as required above shall be made by the contributing employer or its designated payroll service by ACH transfer, wire or check mailed to the plan’s third party administrator designated herein by the twenty-first of each month in respect to all employment during the preceding month, on which contributions were payable
The plan’s right to contributions attaches on the date covered employment was performed (meaning, the date of work) and not the date the employee is paid for such work
Each payment of contributions shall be accompanied by a Remittance Report in the form supplied by the Plan
Late charges:
Should the contributing employer fail to make timely contributions to the plan, interest shall be assessed to delinquent contributing employer, and shall accrue at the rate specified in Section 6 of the Plan’s Collection Procedures (for example, 1% per month)
In addition to interest and to all other remedies which the trustees may have at law and in equity, the trustees shall have the right to take whatever steps are necessary to secure compliance with the provisions of the Participation Agreement