Information On Account & Wages
Payment
General
1 Make sure that your PPS Number on your profile is correct otherwise you will be taxed at 40% PAYE & 8% USC. If a minor works you must use their PPS number!
2 Ensure that you have your correct Bank details on your profile. Otherwise payment may not be processed.
3 Department of Social Protection - if you require a form to be filled in by MovieExtras.ie, please post it to MovieExtras.ie, Ardmore Studios, Bray, Co Wicklow. Include a stamped self-addressed envelope, otherwise we will NOT be able to process your form.
4 There is no need to constantly contact accounts about outstanding payments. We process all payments as soon as we receive payments from the production.
Wages
The basic hourly wage is the minimum wage. Annual leave entitlements are not automatically paid with your salary. You can book your annual leave via your account.
You may also be due a payment for a public holiday if you have worked more than 40 hours in this employment in the 5 weeks preceding the bank holiday.
Overtime payment is based on the minimum wage though generally it will be more.
Expenses: Fitting fees, travel and use of car on set. All un-vouched expenses including these, are taxable.
If you work on a Sunday, payment is based on the minimum wage though generally it will be more for working on a Sunday.
If you work on an advert, the hourly rate of pay is based on the minimum wage. Also, there may be a usage fee payment for your image. Your Basic Studio Fee will be paid within 30 days of your work date. Usage payments if due are paid when our invoice is paid.
Please Note: The usage fee / buyout is only payable IF your image is used in the published version of the advert. If your image is NOT used, you will ONLY be entitled to the Basic Studio Fee.
Public Holiday Pay: If you are due public holiday pay then this will either be included with your payment or paid separately.
Generally, breaks, rest periods and lunch breaks are unpaid
Who pays you?
If you are booked by MovieExtras.ie, generally MovieExtras.ie will pay you. If you are booked directly by a production company, then they will pay you directly.
If you are contacted by one of the many companies using our directory, make sure to ask at the time of booking about payment details and who will pay you.
Taxation Issues
We operate tax on the emergency system, so a MovieExtras.ie account holder with a PPS number is charged PAYE as follows:
Calendar weeks 1-4: 20% on earnings up to €808 per week and at 40% thereafter.
Weeks 5 onwards: 40% tax is applied to all earnings.
Calendar weeks apply on a continuous basis from your first work date.
The USC (Universal Social Charge) is deducted from all wages from the start and is at 8%.
If you do not have a PPS number then you will pay 40% PAYE and 8% USC on all earnings from the start.
Registering your employment (First Employment)
If this is your first PAYE Employment, then we need you to indicate to the Revenue that you are working for us. If you do not register us as an employer, we cannot process your payroll records.
Registration with revenue (MyAccount):
If you are not signed up to MyAccount please do so as soon as possible. Read this page for information on registering with Revenue.ie MyAccount:https://www.revenue.ie/en/online-services/services/register-for-an-online-service/register-for-myaccount.aspx
Once you have registered for MyAccount you need to add us as an Employer. In the section “Paye Services”, select “Update Job or Pension Details”. Read this page for an introduction.https://www.revenue.ie/en/online-services/services/manage-your-record/manage-your-tax-for-the-current-year-paye-customers.aspx
Employer Details: Crew, Cast and Performers Ltd, Employers Reg. No. 3280809AH.
If you are not signed up to My Account please do so as soon as possible. Information on Registering with My Account is here:
Once you are registered with My Account you can add and delete employments (manage employments). Once you have registered your employment, we can request an RPN (tax details) from revenue for you.
P60’s & P45’s
These forms no longer exist under the new PAYE Modernisation rules. In order to cease your employment with us please email Supporthub@MovieExtras.ie and request that we cease your employment directly with revenue.
Explanation of your payslip
Terminology used on your Payslip
PAYE: Statutory tax deducted on behalf of the Government
USC: Statutory deduction from your wages for the Universal Social Charge
PRSI ee: Employees PRSI. Statutory deduction from your wages for PRSI
PRSI er: Employers PRSI. MovieExtras.ie pays employers PRSI for all employees. This is charged on to most productions apart from Adverts where payroll fees like Employers PRSI are deducted from the net fee that MovieExtras.ie receives from the production company. Either way it has no effect on your net payment from us.
Contacting Accounts
If the above information has not answered your query, please email us at supporthub@movieextras.ie
