Director
Creative or operational relevance to directing
Production payroll covering fees, overtime premiums, union contributions, and disbursements. A specialized function due to short-term contracts and collective agreement rate complexities.
Payroll is the accounting of a film crew's labor — and it's more complicated than in almost any other industry because almost everything is temporary, project-based, and subject to collective bargaining surcharges.
What's Included
- Fees according to collective agreement or contract, daily or weekly.
- Surcharges for overtime, night, Sunday, and holiday work, shortened rest periods, shifted breaks.
- Social Security Contributions — with specific regulations for temporary employees in the film industry.
- Freelancers on invoice, with the question of distinguishing from disguised self-employment.
What the Basis Depends On
On the recorded times. The assistant director notes arrival, breaks, and wrap time — from which surcharges arise. An incompletely kept time sheet is not a payroll problem, but a labor law issue.
From the crafts
Perspectives
Producer
Importance in production planning and execution
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Quiz
1. Zu welchem Department gehört „Lohnbuchhaltung"?
2. Wie viele verschiedene Fachperspektiven bietet dieser Eintrag?