Making Contributions to the Pension Plan and Health Fund (updated 5/2/11)
Only companies signed to the appropriate Writers Guild of America Agreements may make contributions to the Pension Plan and Health Fund. Please contact the Signatory Department of the Writers Guild of America, East at (212) 767-7821 or the Writers Guild of America, west at (323) 782-4514 for more information on becoming a Signatory Employer.

Interest is calculated and accumulates at the rate of 10% per annum (approximately .83% per month), with certain limitations on continuing interest in those cases in which delinquent contributions are paid before suit is filed. (No limitation applies to those cases in which suit is filed).

Weekly employers are required to remit contributions, along with a completed Report of Contributions (either transmitted electronically or on paper) not more than ten (10) business days after the close of the payroll week during which the writer is paid or due compensation. Contributions are deemed to be delinquent if they have not been received within thirty (30) calendar days from the "due" date. If the payment is not made by the end of the thirty (30) day grace period, interest will be charged from the end of the week in which the writer was paid or due contributions.

Monthly employers are required to remit contributions, along with a completed Report of Contributions (either transmitted electronically or on paper) not more than ten (10) business days after the close of the month during which the writer is paid or due compensation. Contributions are deemed to be delinquent if they have not been received within ten (10) calendar days from the "due" date. If the payment is not made by the end of the ten (10) day grace period, interest will be charged from the end of the month in which the writer was paid or due contributions.

The Administrative Office will help you determine if you are a "weekly" or "monthly" employer.

Please be aware that federal law [ERISA Section 515] requires that contributions must be made in accordance with the terms of the plan, and that ERISA Section 502(g)(2) provides for mandatory interest on unpaid contributions at the rate established by the plan.

Salary advances are reportable when the writer is paid, not when he/she performs the hired services.

When making contributions to the Trusts, the employer must complete the Report of Contributions and enclose separate checks made payable to the Producer-Writers Guild of America Pension Plan and Writers' Guild-Industry Health Fund. Please see Article 17 of the MBA for information on rates and ceilings. Employers also have the option (preferred method) of submitting their information electronically. Please call the Contribution Processing Department at 818-846-1015 for more information.

For assistance in completing the Report of Contributions form, please refer to the General Instructions. Please make sure to include the writer(s)' name, social security number, project title and production number. Also, please make sure to accurately report the date the compensation was earned under the Period Worked From/Thru dates. The writers' contract will indicate the breakdown of services on which their compensation is due (i.e. commencement, delivery, credit determination, start of principal photography, etc.). The Period Worked for residuals is the date on which the program re-aired, not the date on which the original services were performed (default to pay date if re-air date unknown or is not applicable). The Pension Subject and Health Subject amounts (which may be different due to ceiling increases) are to be reported in boxes 5.A and 5.B. Finally, when filling out the Report of Contributions, be sure to report only one month per line/per writer (for example, if compensation was earned in both March and April, the March earnings would be reported on one line and the April earnings on a separate line).

What is Reportable? Click here to find out.

Pension Plan and Health Fund Contribution Rates

*In the 2nd and/or 3rd period of the2011 MBA, the Trustees may agree to increase or reduce the Health Fund contribution rate by up to 0.5%, in increments of not less than one-quarter (0.25%), by reducing or increasing minimums a corresponding percentage if they determined that additional contributions are needed/not needed to maintain the level of benefits in existence on May 1, 2011.

*In each of the 2nd and 3rd periods of the contract, the Guild will have the sole discretion to divert 0.25% from minimums to the Pension Plan.

The rate for pilots and the first season of new one-hour series will remain at 6%.

Guaranteed flat deal employment (scripts, screenplays) contributions are due at the rate in effect on the date of the writers' contract. A screenplay contract dated 3/1/11 would be payable at the Health Fund rate of 8.5% for all guaranteed services up to the ceiling of $250,000, pension contributions would be due at 6.0% up to the ceiling of $225,000. If an optional polish is exercised on 12/1/11, the Health Fund rate for that service would be payable at 8.5%, pension at 7.5%, up to the ceiling if not reached previously. Optional services are due at the rate in effect on the date the optional is exercised. See charts below for ceiling increases.

Weekly and Term employment is reportable at the Health Fund rate in effect during the writers' workweek (regardless of the writers' contract date).

Flat Deal Reporting Ceilings for Theatrical Motion Picture Employment

Note: The Pension Plan and Health Fund reportable percentage is the rate in effect on the writers' contract date for guaranteed services. Optional services are reportable at the rate in effect on the date the optional services are exercised.

Flat Deal Reporting Ceiling for Television Employment (2 Hour MOW, Mini-series only)

2 ½ times "applicable minimum" or initial compensation, whichever is greater, not to exceed the amounts below if 2 ½ times "applicable minimum" or initial compensation exceeds these amounts.

Note: The Pension Plan and Health Fund reportable percentage is the rate in effect on the writers' contract date for guaranteed services. Optional services are reportable at the rate in effect on the date the optional services are exercised

Flat Deal Reporting Ceiling for Television (other than 2 Hour MOW or Mini-Series)

2 ½ times "applicable minimum" or initial compensation, whichever is greater. Applicable Minimum is the non-network rate for the hired writing services contained in the writer's contract. ($225,000/$250,000 ceiling does not apply)

Note: The Pension Plan and Health Fund reportable percentage is the rate in effect on the writers' contract date for guaranteed services. Optional services are reportable at the rate in effect on the date the services are exercised

Weekly Reportable Amounts for Article 14.K (Writer/Producer) Television Employment

Note: The Pension Plan and Health Fund reportable percentage is the rate in effect during the workweek.

Story Editors – Story Editors, regardless of title (e.g. Story Supervisor, Creative Consultant, etc.) are 100% reportable

14.E.2. Additional Capacity Television Development

If a writer is guaranteed compensation of at least $100,000 for 52 weeks of employment for both writing and non-writing services, and amounts may be credited against the guaranteed compensation, the yearly reportable base amounts (may be pro-rated) are as follows:

The above rates are applicable regardless of the date of the writer's contract.

Note: The Pension Plan and Health Fund reportable percentage is the rate in effect during the workweek. For more information, please call The Employer Compliance Department at (818) 846-1015 ext. 603 or contact us at employercompliance@wgaplans.org.