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Contributions
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How to Remit

Remitting Contributions to the Pension Plan and Health Fund

Only contributing employers signed to the appropriate Writers Guild of America agreements may make contributions to the Pension Plan and Health Fund. Please contact the Signatory Department of the Writers Guild of America, East at (212) 767-7821 or the Writers Guild of America, West at (323) 782-4514 for more information on becoming a Signatory EmployerAn employer who signs a collective bargaining agreement with the Writers Guild of America, agreeing to comply with its terms..


InterestAn amount charged to Employers when contribution payments are not remitted in a timely manner [per ERISA Section 502 (g) (2)]. Employers are required to remit contributions in a timely manner without an invoice from the Trusts.
is calculated and accumulates at the rate of 10% per annum (approximately .83% per month), with certain limitations on continuing interestAn additional amount assessed when a billed amount is not remitted within 60 days of the initial audit billing letter. in those cases in which delinquent contributions are paid before suit is filed. No limitation applies to those cases in which suit is filed.

Weekly employers are required to remit contributions, along with a completed Report of ContributionsThe report submitted by a signatory company to the Trust Funds containing the information required to add covered earnings and contributions for the writers working for the company. The ROC has mandatory fields which show signatory employer name, writer specific information, covered earnings, work periods, services rendered and pension and health contribution rates. (either transmitted electronically or on paper) not more than ten (10) business days after the close of the payroll week during which the writer is paid or due compensation. Contributions are deemed to be delinquent When an employer does not report covered earnings and remit contributions in a timely manner, the Employer Compliance Department will determine the amounts due and bill the employer for contributions and penalty payments (such as interest, continuing interest, liquidated damages, etc). Employers are required to make timely reportings without receiving a bill from the Trusts. if they have not been received within thirty (30) calendar days from the "due" date. If the payment is not made by the end of the thirty (30) day grace period, interestAn amount charged to Employers when contribution payments are not remitted in a timely manner [per ERISA Section 502 (g) (2)]. Employers are required to remit contributions in a timely manner without an invoice from the Trusts. will be charged from the end of the week in which the writer was paid or due contributions.

Monthly employers are required to remit contributions, along with a completed Report of Contributions (either transmitted electronically or on paper) not more than ten (10) business days after the close of the month during which the writer is paid or due compensation. Contributions are deemed to be delinquent When an employer does not report covered earnings and remit contributions in a timely manner, the Employer Compliance Department will determine the amounts due and bill the employer for contributions and penalty payments (such as interest, continuing interest, liquidated damages, etc). Employers are required to make timely reportings without receiving a bill from the Trusts. if they have not been received within ten (10) calendar days from the "due" date. If the payment is not made by the end of the ten (10) day grace period, interestAn amount charged to Employers when contribution payments are not remitted in a timely manner [per ERISA Section 502 (g) (2)]. Employers are required to remit contributions in a timely manner without an invoice from the Trusts. will be charged from the end of the month in which the writer was paid or due contributions. Contributions not received by the 24th of the following month are delinquent.

The Administrative Office will help you determine if you are a "weekly" or "monthly" employer.


Please be aware that federal law [ERISAThe Employee Retirement Income Security Act of 1974 (ERISA) is a federal law that sets minimum standards for pension plans. The Pension Plan strictly complies with ERISA. Section 515] requires that contributions must be made in accordance with the terms of the plan, and that ERISA Section 502(g)(2) provides for mandatory interest on unpaid contributions at the rate established by the plan.


Salary advancesAn amount paid to a writer prior to the commencement of services. Salary advances are reportable in the time period in which they are paid, not when the writer performs the services. are reportable when the writer is paid, not when he/she performs the hired services.

When sending contributions to the Trusts, the employer must complete a Report of Contributions and enclose separate checks made payable to the Producer-Writers Guild of America Pension Plan and Writers' Guild-Industry Health Fund. Please see Article 17 pdf  of the MBA for information on rates and ceilingsThe maximum earnings amount on which contributions are due. Different types of employment have different ceilings. Once the ceiling is reached, no further contributions are due.. Employers also have the option (preferred method) of submitting their information electronically. Please call the Contribution Processing Department at 818-846-1015, Ext. 6608 for more information.

For assistance in completing the Report of Contributions form , please refer to the General Instructions pdf. Please make sure to include the writer(s) name, social security number, project title and production number. Also, please make sure to accurately report the date the compensation was earned under the Period Worked From/Thru dates. The writer’s contract will indicate the breakdown of services on which their compensation is due (i.e. commencement, delivery, credit determination, start of principal photography, etc.). The Period Worked for residualsAn amount paid to a writer for the reuse of a program. is the date on which the program re-aired, not the date on which the original services were performed (default to pay date if re-air date unknown or is not applicable). The Pension Subject and Health Subject amountsThe covered earnings amount on which contributions are due to the Health Fund. (which may be different due to ceiling increases) are to be reported in boxes 5.A and 5.B. Finally, when filling out the Report of Contributions, be sure to report only one month per line/per writer (for example, if compensation was earned in both March and April, the March earnings would be reported on one line and the April earnings on a separate line). Quarterly reporting is not accepted on Initial Compensation. If you're filing electronically, please encrypt your file and send the password in a separate email.


What is Reportable?
Click here pdf  to find out.

Contribution Rates
Period
Beginning Date
Period
Ending Date
Applicable
Health Fund %
5/1/09 5/1/17 8.5%*

*In the 2nd and/or 3rd period of the 2014 MBA, the Trustees may agree to increase or reduce the Health Fund contribution rate by up to 0.5%, in increments of not less than one-quarter (0.25%), by reducing or increasing minimums a corresponding percentage if they determined that additional contributions are needed/not needed to maintain the level of benefits in existence on May 1, 2014. 


Period
Beginning Date

Period
Ending Date

Applicable
Pension Plan %

Pilots and New One-Hour Series
Pension Plan %
3/2/82

5/1/11

6.0%

N/A

5/2/11

5/1/12

7.5%

6.0%

5/2/12

5/1/13

7.75%

6.25%

5/2/13

5/1/14

8.0%

6.5%

5/2/14

5/1/15

8.5%

7.0%


Please indicate PILOT or NEW1HR in Field #19 on your Report of Contributions to validate the reported rate.

Guaranteed flat deal employmentEmployment to write a single script. Flat Deal Employment includes episodic scripts, theatrical, and movies of the week. (theatrical scripts, screenplays) contributions are due at the rate in effect on the date of the writers' contract. A screenplay contract dated 3/1/11 would be payable at the Health Fund rate of 8.5% for all guaranteed services up to the ceiling of $250,000, pension contributions would be due at 6.0% up to the ceiling of $225,000. If an optional polish is exercised on 12/1/14, the Health Fund rate for that service would be payable at 8.5%, pension at 8.5%, up to the ceiling if not reached previously. Optional servicesServices that are mentioned but not guaranteed in the writer's contract. Optional services are reportable at the time and at the rates in effect at the time the option is exercised. are due at the rate in effect on the date the optional service is exercised. See charts below for ceilingThe maximum earnings amount on which contributions are due. Different types of employment have different ceilings. Once the ceiling is reached, no further contributions are due. increases.

Weekly and Term employment is reportable at the Health Fund rate in effect during the writers' workweek (regardless of the writers' contract date).

Flat Deal Reporting Ceilings for Theatrical Motion Picture Employment
Period
Beginning Date

Period
Ending Date

Pension
Plan Ceiling

Health
Fund Ceiling

3/1/85

10/31/04

$200,000

$200,000

11/1/04

2/12/08

$200,000

$250,000

2/13/08

Ongoing

$225,000

$250,000


Note: The Pension Plan and Health Fund reportable percentage is the rate in effect on the writers’ contract date for guaranteed services. Optional services are reportable at the rate in effect on the date the optional services are exercised.


Flat Deal Reporting Ceiling for Television Employment (2 Hour MOW, Mini-series only)

2 ½ times “applicable minimum” or initial compensation, whichever is greater, not to exceed the amounts below if 2 ½ times “applicable minimum” or initial compensation exceeds these amounts.  There is one ceiling per Mini-Series, not per segment.

Period
Beginning Date

Period
Ending Date

Pension
Plan Ceiling

Health
Fund Ceiling

3/1/85

2/12/08

$200,000

$200,000

2/13/08

Ongoing

$225,000

$250,000


Note: The Pension Plan and Health Fund reportable percentage is the rate in effect on the writer's contract date for guaranteed services. Optional services are reportable at the rate in effect on the date the optional services are exercised.


Flat Deal Reporting Ceiling for Television Pilots - NEW!

30 Minutes - $170,000 ($340,000 for a bona-fide team of three)
30+ Minutes - $225,000 ($450,000 for a bona-fide team of three)

This applies to flat-deal writing service contracts dated 5/2/14 or later.


Flat Deal Reporting Ceiling for Television (other than 2 Hour MOW or Mini-Series)

2 ½ times "applicable minimum" or initial compensation, whichever is greater. Applicable Minimum is the non-network rate for the hired writing services contained in the writer's contract. ($225,000/$250,000 ceiling does not apply).


Weekly Reportable Amounts for Article 14.K (Writer/Producer) Television Employment
Effective Dates 5/2/14-
5/1/15
5/2/15-
5/1/16
5/2/16-
5/1/17
20 or more weeks guaranteed

$6,187 $6,373

$6,564
10 to 19 weeks guaranteed

$6,880 $7,086

$7,299

Week to week and term 1-9 weeks

$8,256

$8,504

$8,759

Pension Rate

8.5%

8.5%

8.5%
Health Rate

8.5%

8.5%

8.5%

Note: The Pension Plan and Health Fund reportable percentage is the rate in effect during the workweek.


Story Editors – Story Editors, regardless of title (e.g. Story Supervisor, Creative Consultant, etc.) are 100% reportable

14.E.2. Additional Capacity Television Development

If a writer is guaranteed compensation of at least $100,000 for 52 weeks of employment for both writing and non-writing services, and amounts may be credited against the guaranteed compensation, the yearly reportable base amounts (may be pro-rated) are as follows:


Effective Dates

Yearly Pension Subject Amount

Yearly Health Subject Amount

Pension Rate

Health Rate

5/2/01-
10/31/04

$202,000

$202,000

6.0%

7.5%

11/1/04-
2/12/08

$202,000

$250,000

6.0%

8.5%

2/13/08-
5/1/11

$202,000

$250,000

6.0%

8.5%

5/2/11-
5/1/12

$250,000

$250,000

7.5%

8.5%

5/2/12-
5/1/13

$250,000

$250,000

7.75%

8.5%

5/2/13-
5/1/14

$250,000

$250,000

8.0%

8.5%

5/2/14-
5/1/15

$250,000

$250,000

8.5%

8.5%

The above rates are applicable regardless of the date of the writer's contract.

Note: The Pension Plan and Health Fund reportable percentage is the rate in effect during the workweek. For more information, please call The Contribution Processing Department at (818) 846-1015, Ext. 6608 or contact us at contributionprocessing@wgaplans.org. Your call may be recorded or monitored for quality assurance.

Updated 5/2/14