Working with Talent in California
Paying Talent in CA (18+)
EMPLOYEE or FREELANCER?
California has strict labor laws concerning payment of talent. While it might make sense to treat them as freelancers, California does not agree because the talent is not free from your control and direction, therefore talent are classified as your employees, even though they may only work a single day. As such, you must officially onboard them as employees and pay them through payroll to insure both employee and employer taxes are paid.
EXCEPTIONS?
The only legitimate way you can treat a talent as a “freelancer” is if they have a business, like an LLC or S-corp, which is legally registered with their Secretary of State. Talent fees can then be invoiced by and paid to that corporate entity. Another exception is if you hire someone represented by an talent agency. In this case, the agency must generate the invoice for the talent’s compensation and you will write your check to the agency. In either instance, make sure to ask for the W9 for your own end-of-year tax filing purposes.
RUNNING PAYROLL
The good news is there are lots of companies out there that will help you run payroll, like Wrapbook. When you use these services, the payroll company becomes the “employer on record.” This means they take care of making sure employer and employee taxes are filed and paid, and they will be responsible for sending out tax forms to the talent at the end of the year. Just remember to factor the costs of employer taxes and payroll processing into your talent budget! Wrapbook has a handy tool to help your budget planning in any state.
PAYMENT TIMING
Once upon a time, CA used to make you pay talent immediately after they were released from employment (aka at the end of the shoot). Luckily, in 2020 an amendment was passed and you now have until your next regularly scheduled payroll to pay. That means if your company pays bi-weekly, in essence you have 2 weeks. If you pay monthly, that means the longest you’ll have is 30 days.
Minors on Set in CA
TIME ON SET GUIDELINES
California child labor laws allow children to be on set as long as they follow the restrictions and limitations set by the labor department. The first link below outlines the allowable working hours on school days and weekends, and breaks down the requirements for work activity, school work and rest/recreation by the age of the child.
CA Minors: Time on Set Cheatsheet
STUDIO TEACHERS
California requires that any production hiring minors also hire the services of a credentialed studio teacher. To find out if your studio teacher holds a valid CA studio teacher license, search for them online using the Studio Teachers Verification Database
To learn more about what studio teachers do and get guidance for hiring studio teachers in whatever US region you’re shooting your project, check out the studio teacher page linked below. Additionally, Children in Film will help you source credentialed teachers in any state.
Paying Minors in CA
PERMIT TO EMPLOY MINORS:
In addition to minors needing their own work permits, you must apply for a permit to employ them. This permit is provided by the state of California Dept. of Industrial Relations and is free.
Link to Directions & Application for Permission to Employ Minors in the Entertainment Industry
WORK PERMITS
Unlike many other states, work permits for minors working in entertainment in California are not issued per job, rather they’re issued for longer terms. There are two types:
10-day permit – For first time registrants only. $50.00 fee
6-month permit – Registrants may register or renew every 6-months free of charge
Casting directors and/or talent agents will work to make sure that the minor talent they present as options for your project either have current permits, or will be able to get current work permits in time for your production.
COOGAN ACCOUNTS
Under the California Coogan Act (SB 1162), children employed in the entertainment industry (including modeling and voice over work) must have 15% of their gross earnings directly deposited into a Coogan Blocked Trust Account that has been set up in the minor’s name. This money is the legal property of the minor and can’t be touched by anyone until the minor turns 18 or becomes legally emancipated.
Here’s a comprehensive guide on the subject created by Wrapbook: