Employer FAQ

When reporting the salary for a performer who is a corporation, can I use the Federal Tax ID number for the corporation?

No. You must use the participant’s Social Security number.

Can I use a single report form to submit the earnings for more than one production or for more than one week of work?

No. You must use one form per production per week.

Can I pay the pension, health, and 401(k) contributions as part of one ACH/Wire transaction, or on a single check?

Yes. You may combine the total contributions due for different productions and different week endings (the Equity-League Benefit Funds office will allocate the appropriate amounts to the proper funds). However, please be sure to attach the week ending pension, health, and 401(k) reports that are due per production per week. Please note that if you are also making interest payments, a separate payment is required.

Where can I find the health, pension, and/or 401(k) rate for my production?
Required health, pension, and/or 401(k) contributions are specified in your collective bargaining agreement(s) with Actors’ Equity.
What is the total weekly pensionable payments or wages per performer?
The “pensionable payments” refers to the salary for which pension contributions are being made. The pensionable amount depends on the type of contract. Please check your collective bargaining agreement with Actors’ Equity.
If a performer works only one day, is a health contribution due for the entire week?
Most contracts require a health contribution for the full week even when a performer works only one day. There are, however, exceptions. Please refer to your contract to determine what health contribution is due.
If I am currently in the process of accumulating .045 tax relief credit to cover the cost of pension and/or 401(k) contributions for a production contract agreement, do I need to make contributions until the .045 tax relief has reached a sufficient balance?
Yes. An employer in the process of accumulating .045 tax relief credit must continue to make contributions until such time as sufficient funds have accumulated to cover the contribution on salary. Cash payments are due for these contributions on a weekly basis. This is because, until you preview or open in a tax relief theatre, the Equity-League Benefit Funds will not receive any contributions other than the cash payments.
Can an actor or stage manager defer or contribute to the 401(k) Plan from overscale per diem?
Deferred employee salary contributions can only be made from taxable income. If an actor or stage manager is being paid expenses, they may only make deferrals from TAXABLE overscale per diem.
Why do I have to pay interest to Equity-League Benefit Funds when my contribution is late?
By entering into a contract with the Actors’ Equity Association, employers agree to be bound by the Agreement and Declaration of Trust establishing the Equity-League Pension, Health, and 401(k) Trust Funds. This means that employers are bound by all rules and regulations of the Pension, Health, and 401(k) Funds. And federal law under the Employee Retirement Income Security Act (ERISA) imposes duties upon those responsible for the operation of employee benefit plans, including the charging of interest for late contributions.
Who is my Actors’ Equity business representative?

Please contact Actors’ Equity, and an Actors’ Equity staff member will advise you.

If an actor or stage manager is incorporated and employed through the corporation, can he or she still participate in the 401(k) Plan?
No. Actors and stage managers who are incorporated and employed through that corporation are eligible for employer contributions. However, they are not eligible for salary deferrals on the basis that salary deferrals generally only apply to those that are paid via W-2 wages.


Equity-League Benefit Funds Office

(212) 869-9380
(800) 344-5220 (outside NYC)
Health Fax: (212) 869-3323
401(k) and Pension Fax: (212) 869-1824

Actors’ Equity Association

National Headquarters
(212) 869-8530
Fax: (212) 719-9815