Film Accounting Glossary
SAG-AFTRA fringes
What are SAG-AFTRA fringes?
Also called SAG fringes, or SAG-AFTRA P&H.
SAG-AFTRA fringes are the employer contributions required on performer compensation under the guild's agreements, principally pension and health, calculated as a percentage of covered earnings up to a per-engagement ceiling.
Rates differ by agreement type, and low-budget and new-media agreements carry their own schedules. Because performers are often paid through loan-outs and agents, and because the ceiling applies per engagement, casting cost estimates without the correct fringe schedule are unreliable.
Example
Pension and health is a percentage of covered earnings up to a ceiling per engagement. A performer on $40,000 for one engagement carries contribution on the whole fee; the same $40,000 split across two engagements can carry more, because each has its own ceiling.
Figures are illustrative, chosen to show the mechanics rather than to quote market rates.
Where you'll see it
Calculated by the payroll company under the specific SAG-AFTRA agreement signed, whose low-budget and new-media tiers each carry their own schedule.
Common mistake
Applying one rate across all performer compensation. Contribution ceilings apply per engagement, and low-budget and new-media agreements carry their own schedules.
Related questions
- What do SAG-AFTRA fringes cover?
- Employer contributions to the guild's pension and health plans, calculated as a percentage of covered earnings up to a ceiling per engagement.
- Do SAG-AFTRA fringe rates vary by agreement?
- Yes. Rates and ceilings differ across agreement types, including low-budget and new-media agreements, so the tier signed determines the cost.