Film Accounting Glossary
Motion Picture Industry Pension and Health Plans
What are the Motion Picture Industry Pension and Health Plans?
Also called MPI, MPIPHP, or MPTV plans.
The Motion Picture Industry Pension and Health Plans (MPI) administer the pension, individual account, and health benefits for union crew working under IATSE and Basic Agreement contracts in the U.S.
Productions remit contributions per hour worked and per wage dollar according to the applicable agreement's schedule. MPI audits contributions after wrap, and underpayments discovered then are a real post-delivery liability, which is why hours reporting accuracy matters.
Example
Contributions are remitted per hour worked and per wage dollar under the applicable agreement. MPI audits those contributions after wrap, and an underpayment found then is a real liability against an entity that may already be winding down.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
Remitted with payroll by the payroll company, then audited independently by the plans. Hours reporting accuracy is what protects the show.
Common mistake
Reporting hours loosely and assuming it is settled. MPI audits contributions after wrap, and shortfalls found then land on an entity that may already be closing.
Related questions
- What do the MPI plans administer?
- Pension, individual account, and health benefits for union crew working under IATSE and Basic Agreement contracts in the United States.
- How are MPI contributions calculated?
- Per hour worked and per wage dollar, according to the schedule in the applicable agreement, then remitted with payroll and audited afterwards.