MovieExtras.ie provides two services to the Film Industry. These are a directory service and a booking service. The payment terms for these services are different, as described below.
Casting Directors and Production Companies can access members details through the MovieExtras.ie website and recruit members directly. All production companies and directors are vetted and their use of the directory is logged. It is the responsibility of these companies to make a contract (normally oral) with you directly and to pay you directly. MovieExtras.ie just provides the directory. We are not part of the agreemeet, and we do not charge these companies for using the directory service.
From time to time, production companies or casting directors ask MovieExtras.ie to manage the casting. In such case MovieExtras.ie will contact and book our member and we will be responsible for the payroll.
Payment is conditional upon receiving payment from the production company for the services of the member. When MovieExtras.ie is paid by the production company, MovieExtras.ie will pay the artiste the amount due less deductions for PAYE, PRSI and other fees or taxes due. The artist shall receive a clear record indicating all taxes and deductions made.
In the case where MovieExtras.ie auditions, casts, books, or payrolls an artist, an fee of up to 20% and employers PRSI maybe deducted by MovieExtras.ie from the net amount received from the production company for that job. Generally this only applies to advertising and commercial work and not extra work.
The time for payment will be dependent upon when MovieExtras.ie receives payment, though generally it should be within four weeks of the work.
Tax (PAYE and PRSI)
The MovieExtras.ie Payroll is calculated using the emergency tax system. Tax is deducted on all payments. Emergency tax is calculated based on the number of weeks that you work in any one year.
|Weeks 1-4||Taxed at 20% on amounts over €160|
|Weeks 5-8||Taxed at 20% on entire amount|
|Weeks 9+||Taxed at 41% on entire amount|
|No PPS Number Provided||Taxed at 41% on entire amount|
|Employee PRSI||If you earn over €352 in a week|
As you can see from the table above, if you do not have a PPS number, you will be deducted tax at the maximum rate. For further information about PPS numbers, see the social welfare site here.
Further information on Emergency Tax can be seen here.
In addition, employers PRSI is paid, so the week worked is a 'Contribution Week' for Social Welfare Assessment.
Where you are overtaxed, e.g. if you are unemployed, you can request the tax paid back from the tax office. This is done using a P50 form. You can download the P50 form here.
When you are paid by MovieExtras.ie a P45 is raised with each payment and is available on request from Accounts@MovieExtras.ie
For further information about tax, see the www.revenue.ie site here.