Breaking into the world of film and television payroll is a unique challenge. Unlike traditional corporate accounting roles, payroll in entertainment operates within a highly specialized framework shaped by union rules, collective bargaining agreements, tax incentives, and production-specific timelines. For first-time payroll accountants, the learning curve can be steep. Without the right training, even the most diligent professionals can make costly compliance errors.

To succeed in this role, new payroll accountants need more than just a general understanding of payroll processing. They need industry-specific knowledge tailored to the realities of production. From timecard coding to union benefit reporting, here are the top five training topics every new payroll accountant should master before stepping onto a show.

1. Union Payroll Fundamentals and Collective Bargaining Agreements

One of the most important and often most overwhelming areas for new payroll accountants is understanding how union labor affects payroll processing. The vast majority of scripted productions in the U.S. are covered by union agreements. Each union brings its own rules about pay rates, hours, penalties, fringes, and contributions.

Key Learning Objectives:

• Learn about the major unions: IATSE, Teamsters, DGA, SAG-AFTRA, WGA, and their basic coverage scopes.
• Understand how CBAs apply. Learn how to determine which agreement governs which crew member and how to interpret contract provisions for wages, working conditions, and fringes.
• Master standard provisions. Concepts like “meal penalties,” “minimum calls,” “forced calls,” “rest periods,” and “daily vs. weekly employment” should be second nature.
• Be able to reference and cite terms. Knowing how to navigate an agreement to locate the appropriate language quickly is essential for compliance and reporting accuracy.

Why It Matters:

Union provisions drive payroll complexity. Misclassifying a worker or misapplying a contract term can result in thousands of dollars in back pay or penalties. It can also lead to strained union relations and audit exposure.

2. Timecard Processing and Coding

The timecard is the foundation of all payroll processing in production. But it is not just about hours in and out. Each timecard must be coded for union classification, occupation codes, locations, penalties, and fringes. Timecards in film and TV often require the payroll accountant to interpret handwritten notes, compare wrap times to call sheets, and apply contract rules to ensure accuracy.

Key Learning Objectives:

• Learn how to read and verify digital or physical timecards. This includes in/out times, meal breaks, overtime, premium days, and notations like “SWF” (start/work/finish) or “FC” (force call).
• Apply correct union codes and occupation codes. Every role has a specific code tied to union contribution requirements and pay rates.
• Identify triggers for penalties. These include late meal breaks, missed second meals, or rest period violations.
• Use coding systems accurately. From override codes to split locations, proper coding affects everything from fringes to tax jurisdiction.

Why It Matters:

Incorrectly coded timecards don’t just cause errors in paychecks. They also impact union contributions, tax liabilities, and your audit trail. Payroll changes mid-week slow down approvals and create unnecessary delays in meeting payday obligations.

3. Fringe Benefit Contributions and Audit Readiness

Fringe benefit payments for union workers, such as health, pension, and annuity contributions, are one of the most regulated aspects of entertainment payroll. Every union fund has its own rules and reporting requirements. For example, the Motion Picture Industry Pension & Health Plans (MPIPHP) operate differently from the Western Conference of Teamsters Pension Fund or IATSE National Benefit Funds. Errors in fringe calculation or reporting can lead to penalties or delays in resolving union audits.

Key Learning Objectives:

• Understand fringe obligations by union and occupation. Know when pension, health, and welfare apply, what the daily or weekly caps are, and how to calculate them.
• Identify contribution rates and tiers. This is especially important for hybrid jobs or special classifications like dailies, rerates, or distant hires.
• Track employer-paid vs. employee-paid fringes. For example, understand when 401(k) deductions are optional or required.
• Learn best practices for audit preparation. This includes saving remittance reports, verifying rates, tracking rerates, and preparing for fund audits by MPIPHP or IANBF.

Why It Matters:

Fringe errors are one of the most common audit issues. Learning to calculate and track these contributions correctly helps avoid costly corrections and speeds up audit resolution timelines.

4. Jurisdictional Rules and Tax Withholding by State

Film and TV productions are constantly on the move. This means the payroll accountant must know how to track work locations, hire locations, and withhold payroll taxes accordingly. Jurisdiction does not just affect taxes. It also determines which union local covers the work, what rates apply, and what fringes are owed.

Key Learning Objectives:

• Distinguish between “hire state” and “work state.” Payroll taxes are generally withheld based on where the work is performed, but onboarding paperwork is completed based on where the worker is hired.
• Track multi-state work accurately. Productions that move between California, Georgia, New York, or New Mexico often require different tax handling.
• Understand city-specific requirements. For example, New York City has a local tax, and Los Angeles has special meal penalty rules under Wage Order 12.
• Comply with reciprocity agreements and nonresident taxation. This is especially important for performers, loan-outs, and remote hires.

Why It Matters:

Getting jurisdiction wrong can result in double-taxing or failing to withhold state income tax. It can also lead to benefit contributions being reported to the wrong fund or union local. This creates compliance risk and refund complications.

5. Payroll Submission Timelines, Approval Workflow, and Production Realities

It is not enough to know the rules. Payroll accountants also need to understand and manage tight production timelines. Union payroll follows a strict cadence. Timecards are typically processed between Sunday and  Monday, payroll is submitted to the payroll company by Monday or Tuesday, edits are turned around by Tuesday or Wednesday, and checks are issued by Thursday. First-time payroll accountants must learn how to balance accuracy and speed while coordinating with production teams, the payroll service, and union reps.

Key Learning Objectives:

• Understand the weekly payroll cycle. Know when timecards are due, when to submit payroll, when edits are returned, and how to get approvals in on time.
• Know the difference between payroll company and production roles. Learn who the paymaster is, who is responsible for union reporting, and how edits are processed.
• Communicate with clarity and confidence. This is especially important when requesting missing timecards, rerate approvals, or fringe clarifications.
• Plan for last-minute changes. Crew swaps, rerates, or last-day-of-shoot changes are common. Adaptability is essential.

Why It Matters:

Timeliness affects trust. Missing payroll deadlines not only damages the relationship with the cast and crew. It can also put a production in violation of union payday rules, triggering grievances or penalties.

Conclusion: Building the Foundation for a Career in Film & TV Payroll

The first show is always the hardest. But with proper training and support, first-time payroll accountants can build the knowledge and confidence they need to thrive. The five topics above form the essential foundation for anyone looking to succeed in film and television payroll. They don’t just cover the mechanics of the job. They teach the reasons behind the process, grounding payroll decisions in compliance, accuracy, and professionalism.



The entertainment industry moves quickly. Whether you are onboarding a new accountant, building an internal training program, or stepping into your first role on a union show, make sure these core areas are covered. They are the difference between chaos and control.