Film Accounting Glossary

Off-cycle payroll

What is an off-cycle payroll?

Also called off-cycle run, or supplemental payroll.

An off-cycle payroll is a run processed outside the regular weekly schedule to correct an error, pay a missed timecard, or meet a same-day obligation.

Each off-cycle run carries a fee from the payroll company and re-opens the period's reporting, so productions batch corrections into the next regular run wherever the law and the union agreement permit. Where they do not permit it, prompt payment rules make the off-cycle run mandatory.

Example

Two timecards miss Monday's submission. Running them off-cycle costs a fee per run and reopens the week's reporting; batching them into the next run is cheaper, unless state prompt-payment rules or the union agreement make waiting unlawful.

Figures are illustrative, chosen to show the mechanics rather than to quote market rates.

Where you'll see it

The payroll company's exception process. Worth a written policy so the choice is not made ad hoc every week.

Common mistake

Running off-cycle payrolls casually. Each one carries a fee and reopens the week's reporting, and a pattern of them usually points at a timecard process that is not working.

Related questions

Why would a production run an off-cycle payroll?
To correct an error, pay a missed timecard, or satisfy a prompt-payment rule that will not wait for the next scheduled run.
Can missed timecards wait for the next payroll?
Sometimes, but state prompt-payment law and union agreements can require faster payment, in which case the off-cycle run is mandatory rather than optional.

Related terms

Written and maintained by the team at Revolution Picture Cars, who budget and invoice picture-car rentals for productions. General explanation of industry practice, not tax, legal, or accounting advice. Union rates, incentive rules, and tax law change; confirm the current terms with your production accountant, your payroll company, or the relevant film office before relying on them.

Last updated August 2026.