Film Accounting Glossary
Health and welfare
What is health and welfare?
Also called H&W.
Health and welfare (H&W) is the employer contribution to a union member's medical and benefit plan, usually calculated as a fixed dollar amount per hour or per day worked rather than as a percentage of wages.
Because it is per-hour, H&W scales with the length of the day and not with the rate, so long days on a low-rate crew still generate substantial contributions. It is one of the largest components of a union fringe rate.
Example
H&W at a fixed dollar amount per hour worked means a 14-hour day generates 40% more contribution than a 10-hour day for the same crew member at the same rate. Long days cost more in benefits, not just in overtime.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
Remitted per hour with the union fringes, and usually one of the largest single components of the fringe rate.
Common mistake
Estimating it as a percentage of wages. It is commonly a fixed amount per hour worked, so it scales with the length of the day rather than with the rate.
Related questions
- How is health and welfare calculated on a film?
- Usually as a set dollar amount per hour or per day worked under the applicable union agreement, rather than as a percentage of the wage.
- Does a longer shooting day increase health and welfare cost?
- Yes, where it is calculated per hour. A fourteen-hour day generates substantially more contribution than a ten-hour day at the same rate.