Participant Contributions FAQs

You must be hired to perform covered writing services by a company that is signed to a Writers Guild of America (WGA) Collective Bargaining Agreement, and your employer must make contributions on your behalf to the Pension Plan and Health Fund

No. Only a signatory employer may make contributions on your behalf to the Pension Plan and Health Fund.

Normally, a writer is never allowed to make contributions on his/her own behalf. However, in the case of a writer who owns 10% or more of the reporting signatory company, or is an officer, board member, director, or is related to (or serves in another such capacity of such non-profit or for-profit entity), there are certain rules which may permit the writer's company to report on his/her behalf. Please refer to the Owner/Writer section of this website, or call the Employer Compliance Department for further information. The rules are very complicated so please call when you are deciding to report under these rules. The documentation requirements may be complex and we can assist you at the beginning of the process.

You pay your dues to the Writers Guild of America, a separate organization. Your coverage is based on earnings reported and contributions remitted by your employer on covered services. The dues you pay are unrelated to your coverage.

Effective May 2, 1998, purchases became reportable if you (a "professional writer" as that term is defined in the MBA) were also hired to perform writing services on the project (such as rewrite or polish). If the writer is required to perform writing services before the script is purchased, that may qualify the writer for "professional" status (please check with the Guild). Speculative writing is not reportable. There must be an employer/employee relationship.

There is a limit (ceiling) on the amount of earnings reportable on a project. Effective 2/13/08, that pension limit increased from $200,000 to $225,000 for theatrical projects (health ceiling remains at $250,000).

Weekly Employers – Contributions are due 10 business days after the close of the week (Saturday) in which the writer is paid. An additional 30 calendar day grace period will be given before the payment is deemed delinquent. If the payment is not made within the 30 day grace period, interest will be charged from the end of the week in which the writer was paid.

Monthly Employers – Contributions are due 10 business days after the close of the month in which the writer was paid. A 10 calendar day grace period will be given before the payment is deemed delinquent. If the payment is not made by the end of the 10 day grace period, interest will be charged from the end of them month in which the writer was paid. If contributions are not received by the 24th of the following month, they are delinquent.

Reportable compensation should always be applied to the period in which the writer earned the compensation. Signatory employers are responsible for putting the exact work period when the compensation was earned on the report of contributions.

If you are working for a small or new company, please ask them to call the Funds or go to our website wgaplans.org for information on remitting contributions. Many new or small companies are not aware of their obligation to remit in a timely manner. This will help them avoid costly interest charges on delinquent contributions.

If you receive a salary advance, it is reportable when it is paid, not when you perform the hired services (earned date). Please call the Employer Compliance Department for more information.

Some residuals are subject to contributions, and some are not. Residuals for theatrical motion pictures are not reportable to the Funds. Most television residuals are reportable, but only up to a ceiling.

Television residuals are reportable up to the ceiling per project. Please see the Employer Guide to Ceiling Calculations and Contribution Rates to determine your ceiling. If you have questions regarding a particular residual, please send a copy of your original contract and a copy of the residual statement to the Employer Compliance Department, and we will determine if contributions are due on your behalf.

Please see the Reportable Summary Schedule.

There is a list of non-reportable earnings on the Reportable Summary Schedule.