Frequently Asked Writer/Participant Questions (revised 5/2/11)

Q: How do I become a participant in the Pension Plan and Health Fund?

A: You must be hired to perform covered writing services by a company that is signed to a Writers Guild of America (WGA) Collective Bargaining Agreement, and your employer must make contributions on your behalf to the Pension Plan and Health Fund.

Q: Can I make contributions on my own behalf?

A: No. Only a signatory employer may make contributions on your behalf to the Pension Plan and Health Fund.

Q: I own the signatory company that has hired me to perform covered services. Can I make contributions on my own behalf?

A: Normally, a writer is never allowed to make contributions on his/her own behalf. However, in the case of a writer who owns 10% or more of the reporting signatory company there are certain rules which may permit the writer's company to report on his/her behalf. Please refer to the Owner/Writer section Owner/Writer section of this website, or call the Employer Compliance Department for further information. It is complicated so please call.

Q: I pay my dues. Why don't I have Health Fund coverage?

A: You pay your dues to the Writers Guild, a separate organization. Your coverage is based on earnings reported and contributions remitted by your employer. The dues you pay are unrelated to your coverage.

Q: My script was purchased by a company. Do I get contributions on this compensation?

A: Effective May 2, 1998, purchases became reportable if you (a "professional writer" as that term is defined in the MBA) were also hired to perform writing services on the project (rewrite or polish). Speculative writing is not reportable. There must be an employer/employee relationship.

Q: I made $350,000 on a feature film. Why don't I see all of this on my pension statement?

A: There is a limit (ceiling) on the amount of earnings reportable on a project. Effective 2/13/08, that limit increased from $200,000 to $225,000 for theatrical projects.

Q: When are contributions due?

A: Weekly Employers - Contributions are due 10 business days after the close of the week (Saturday) in which the writer is paid. An additional 30 calendar day grace period will be given before the payment is deemed delinquent. If the payment is not made within the 30 day grace period, interest will be charged from the end of the week in which the writer was paid.

Monthly Employers - Contributions are due 10 business days after the close of the month in which the writer was paid. A 10 calendar day grace period will be given before the payment is deemed delinquent. If the payment is not made by the end of the 10 day grace period, interest will be charged from the end of them month in which the writer was paid.

Reportable compensation should always be applied to the period in which the writer earned the compensation. The employer is responsible for communicating to the Administrative Office of the Trusts the exact work period when the compensation was earned.

If you are working for a small or new company, please ask them to call the Trusts or go to our website www.wgaplans.org for information on remitting contributions. Many new or small companies are not aware of their obligation to remit in a timely manner. This will help them avoid interest charges on delinquent contributions.

If you receive a salary advance, it is reportable when it is paid, not when you perform the hired services (earned date). Please call the Employer Compliance Department for more information.

Q: Are my residuals reportable to the Pension Plan and Health Fund?

A: Some residuals are subject to contributions, and some are not. Residuals for theatrical motion pictures are not reportable to the Trusts. Most television residuals are reportable, but only up to a ceiling.

Television residuals are reportable up to the ceiling per project. Please see the Employer Guide to Ceiling Calculations and Contribution Rates to determine your ceiling. If you have questions regarding a particular residual, please send a copy of your original contract and a copy of the residual statement to the Employer Compliance Department, and we will determine whether or not contributions are due on your behalf.

Q: I know the Pension Plan and Health Fund percentages have changed in the past years. What percentage do I use to calculate the contribution amount?

A: The following table shows the dates the different Pension Plan and Health Fund percentages are in effect:

*Subject to change.

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

Guaranteed flat-deal employment is payable at the rate which coincides with the writers' contract date. For writers employed on a week-to-week or term basis, the Health Fund percentage will change as noted above regardless of when employment commenced. When applicable, please alter Item 17 on the Report of Contribution Form to reflect the new rate.