Film Accounting Glossary
IATSE fringes
What are IATSE fringes?
Also called IATSE benefits.
IATSE fringes are the employer contributions required under International Alliance of Theatrical Stage Employees agreements for below-the-line crew, principally pension, health, annuity, and vacation and holiday pay.
Rates and contribution formulas vary by agreement, local, and budget tier, so a low-budget agreement carries a materially different fringe load than a basic agreement. Getting the right agreement's schedule into the budget is prerequisite to any credible labor estimate.
Example
The same camera assistant carries a materially different fringe load on a low-budget agreement than on the Basic Agreement, because the pension, health, annuity, and vacation and holiday formulas differ by agreement and tier. Budgeting off the wrong schedule is a five-figure error on a mid-size crew.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
Taken from the specific IATSE agreement the production signed, and remitted per hour and per wage dollar by the payroll company.
Common mistake
Budgeting from the wrong agreement. A low-budget agreement and the Basic Agreement carry materially different contribution formulas for the same job.
Related questions
- What do IATSE fringes cover?
- Employer contributions to pension, health, annuity or individual account, and vacation and holiday pay, at rates set by the specific agreement signed.
- Do IATSE fringe rates vary by production budget?
- Yes. Agreements are tiered, so a low-budget production contributes on a different schedule than one under the Basic Agreement.