As 2025 comes to a close, one thing is clear: payroll has never been more complex or more central to the stability of film, television, and streaming productions. This past year brought sweeping contract updates, a maturing of streaming economics, and a new wave of compliance challenges driven by both regulators and benefit funds. Productions and payroll companies alike faced pressure to do more with less, balancing speed with precision in an environment where errors can cost millions.

Looking ahead to 2026, the lessons learned this year are not just historical footnotes. They are a roadmap. The organizations that invest in compliance training, streamlined workflows, and leadership development will be the ones best positioned to thrive in the year to come.

Lesson 1: Contract Literacy Is No Longer Optional

One of the defining lessons of 2025 was that surface-level knowledge of collective bargaining agreements (CBAs) is no longer enough. Productions that leaned on outdated templates or incomplete interpretations of contract terms found themselves vulnerable, whether in the form of missed fringes, grievance disputes, or unexpected liabilities in audits.

The 2024 IATSE Basic Agreement, SAG-AFTRA theatrical provisions, and the rapidly evolving world of high-budget SVOD contracts created layers of complexity that tested even seasoned professionals. Those who invested in deep training, learning not just what the rules say but how to apply them in practice, were able to process payroll with fewer errors and respond confidently when questions arose.

Looking ahead to 2026: expect more changes. Negotiations on multiple fronts will keep payroll professionals on their toes. The productions that succeed will be the ones that view payroll not as an administrative function but as a compliance safeguard, anchored by ongoing education.

Lesson 2: Digital Systems Do Not Replace Human Judgment

In 2025, nearly every production worked with digital onboarding and timecard platforms. Tools like Start+, SmartStart, and Wrapbook accelerated paperwork and reduced paper trails. Yet technology also introduced new risks: mis-coded occupation rates, auto-calculations that did not account for golden hours, and workflows that obscured rather than clarified compliance.

The key takeaway? Software is a tool, not a substitute for human oversight. Payroll accountants, clerks, and paymasters who knew when to override defaults or escalate inconsistencies prevented costly errors. Productions that treated payroll as “set it and forget it” with software learned quickly that benefit funds and unions do not accept “the system did it that way” as a defense.

Looking ahead to 2026: as AI-driven payroll features begin to roll out, human oversight will matter even more. AI can flag anomalies, but only trained professionals can interpret them in context. Leaders should be planning now for how to train staff on both system navigation and contract judgment.

Lesson 3: Benefit Fund Scrutiny Reached New Levels

Another defining trend of 2025 was the heightened enforcement by benefit funds such as MPIPHP and IANBF. Productions that underreported fringes, whether due to rate caps, subject wage misclassification, or overlooked contributions, found themselves facing audits, penalties, and back-pay obligations.

For payroll professionals, the lesson was clear: auditing your own fringes before the fund does is not just smart, it is essential. Regular internal reviews of contribution reports became a survival skill. Productions that invested in proactive audits and training minimized exposure and built trust with unions and benefit funds alike.

Looking ahead to 2026: scrutiny is not going away. In fact, expect more funds to adopt automated cross-checking systems. Productions should be embedding fringe compliance into their weekly workflows, not waiting until the wrap audit.

Lesson 4: Workforce Expectations Have Shifted

In 2025, payroll professionals themselves sent a message: training, mentorship, and leadership matter. The demand for skilled payroll accountants, clerks, and executives outpaced supply, and companies that failed to support their staff saw higher turnover and slower payroll cycles.

Those that thrived treated payroll as a profession, not a back-office function. They offered structured training, encouraged continuous learning, and provided leadership opportunities for clerks and coordinators to grow into more senior roles. The result was not just better compliance. It was stronger morale and better retention.

Looking ahead to 2026: the industry must continue this shift. Productions and payroll companies should be building career pathways for payroll staff, recognizing that the investment pays dividends in accuracy, speed, and long-term stability.

Lesson 5: Conflict Resolution Became a Core Skill

Finally, 2025 underscored that payroll is people work. Disputes over timecards, rate classifications, and overtime penalties often escalated into workplace conflicts that slowed production and strained labor relations. Payroll professionals who had been trained in conflict resolution and emotional intelligence navigated these disputes effectively, keeping relationships intact while upholding the contract.

Those without those skills burned bridges.

Looking ahead to 2026: as workloads intensify and union scrutiny increases, conflict resolution will become a non-negotiable skill. Training in emotional intelligence, de-escalation, and boundary setting should be viewed as just as essential as CBA literacy or system navigation.

What to Expect in 2026

The year ahead promises to be a continuation of the challenges and opportunities that defined 2025. Here is what payroll professionals, producers, and companies should prepare for:

• Contract evolution: Multiple union agreements will undergo negotiations or renewals, creating new rules that must be learned and applied quickly.
• AI integration: Payroll software will begin rolling out AI features that promise efficiency but require careful human oversight to avoid compliance gaps.
• Audit intensification: Benefit funds will continue to refine their audit processes, increasingly using data analytics to identify underpayments in real time.
• Talent development: Productions that invest in training and career growth for payroll professionals will build a competitive edge in both compliance and retention.
• Soft skills in hard places: Conflict resolution and leadership will be as critical as technical compliance knowledge.

Turning Lessons Into Leadership

The central theme of 2025 was that payroll is not just about processing. It is about leadership. The leaders of 2026 will be those who see payroll as a strategic function: one that protects productions, ensures compliance, and creates stability in an unpredictable industry.

At FTV Consulting, we have seen this firsthand. Productions and payroll companies that partnered with us for training, audits, and compliance guidance not only closed out 2025 stronger but are entering 2026 with confidence. The difference was not luck. It was preparation, education, and leadership.

Closing Thought

The payroll lessons of 2025 teach us that the industry is not slowing down. It is accelerating. The rules will change, the technology will evolve, and the scrutiny will deepen. But those challenges also create opportunities for growth.



If 2025 was about reacting, 2026 will be about anticipating. The professionals who invest in their own learning, the companies that prioritize compliance, and the leaders who build pathways for their teams will not just survive the year ahead. They will set the standard for what payroll excellence looks like in the film, television, and streaming industry.