Every Production Needs the Paymaster Rate Guide in 2025. Here’s Why.
In production finance, the stakes are high.
Behind every successful film or television project is a team of accountants, whose precision can determine whether a project runs smoothly—or runs out of money. But managing a production budget is no easy task. It requires proactive planning, flawless organization, and a deep understanding of complex labor laws.
What makes budgeting for a film so challenging?
- Union rates, pay conditions, and local agreements change constantly—keeping up is tedious and time-consuming.
- Piecing together wage details is often manual and error-prone, especially on projects with international cast and crew.
- Payroll taxes and union rules are complicated, but must be applied accurately to avoid compliance issues.
When it comes to production finance, there’s little margin for error. One outdated number or overlooked sideletter can throw an entire budget off balance.
That’s where Entertainment Partners’ Paymaster Rate Guide comes in.
What is EP’s Paymaster Rate Guide?
For over 30 years, Entertainment Partners’ Paymaster Rate Guide (aka 'The Paymaster Guide', or 'The Paymaster') has been the industry’s most trusted resource for contract terms, pay rates, and labor rules. Think of it as the definitive handbook for union contracts, pay conditions, and sideletters across film and television.
The Paymaster Rate Guide:
- Covers union and guild CBAs (collective bargaining agreements) across the U.S.
- Includes pay rates, wage scales, fringes, and conditions (golden hours, idle time, turnaround, distant hires, etc.).
- Explains how rules apply to budgets and payroll processing in clear, practical terms.
Who is the Paymaster Rate Guide for?
The guide supports anyone responsible for production finance or payroll compliance, including:
- Production accountants and line producers use it for above- and below-the-line budgeting, forecasting, and compliance.
- Paymasters and payroll accountants use it to set up and run accurate payroll.
- Production managers and coordinators use it to clarify labor rules, prevent disputes, and minimize fines.
- Studios and investors use it to validate budgets and cost reports.
From pre-production planning to final wrap reports, countless roles rely on the Paymaster Guide to keep financial operations on track.
Get production payroll right from the start. Download the Paymaster Guide today to access the most accurate, up-to-date pay rates all in one place.
How the Paymaster Rate Guide helps productions
Without the Paymaster Guide, productions must piece together rates and rules from:
- Dozens of union websites (not always up to date)
- PDFs of sideletters and amendments (often buried or scattered)
- Word-of-mouth interpretations (not always reliable)
The Paymaster Guide solves this by compiling current, prior-year, and discounted rates across major contracts, all verified directly with unions and guilds. And when it comes to payroll, the guide shows exactly which rules apply when and where—to help you set up payroll correctly, every time.
Productions rely on the guide to:
- Save time: Cut weeks of research down to minutes.
- Prevent mistakes: Avoid costly overruns from outdated or misapplied rates.
- Get clarity: Turn dense legal jargon into plain, actionable rules.
- Stay compliant: Reduce risk of union disputes, audits, and fines.
Put simply: the Paymaster Guide eliminates guesswork, helping productions budget accurately and streamline compliance. Get your copy here!
Peek inside the Paymaster Rate Guide
Each edition of the Paymaster Rate Guide consolidates thousands of pages of contracts and terms into an easy-to-navigate reference guide.
Inside the guide, you’ll find:
Union and Guild Agreements
- IATSE (West Coast, Area Standards, and locals nationwide)
- DGA
- Basic Crafts
- Teamsters (including the NY Local 817 Location Managers)
- SAG-AFTRA (for reference alongside EP’s other resources)
- Non-affiliate, non-union police/fire agreements
Rates and Wage Scales
- Current year, prior year, and discounted rates where applicable
- Los Angeles IATSE & Basic Crafts (2025/2026 updates)
- New York IATSE (2025/2026 updates)
- ASA (Area Standards Agreement) updates
- DGA updates
Pay Conditions
- Turnaround, rest periods, and grace rules
- Golden hours, meal penalties, and holiday pay
- State and local tax withholding requirements
- Pension, health, and welfare contributions
Sideletters and Special Cases
- All sideletter files
- New Media provisions
- Conditions unique to digital/streaming productions
Compliance Guidance
- How to apply rates in context
- Rules for distant hires, idle time, and on-location filming
- Contributions and fringes explained in plain language
What’s new in the 2025/2026 edition of the Paymaster Guide
Our latest release includes important updates to keep your budget on track:
- Rate updates for Los Angeles IATSE/Basic Crafts, ASA, New York IATSE, DGA
- Pay condition updates for New York IATSE, ASA
- Comprehensive coverage of all sideletters and New Media agreements
- A new section on NY Local 817 Teamsters Locations
Why EP’s Paymaster Rate Guide is the industry standard
For more than 30 years, productions have trusted the Paymaster Guide because it is:
- Authoritative: EP works directly with unions, locals, and agencies to confirm accuracy.
- Always current: Annual editions plus quarterly updates keep you up to date.
- Built for integration: Works seamlessly with EP’s SmartAccounting, Movie Magic Budgeting, and other tools.
- Team-friendly: Delivered as a searchable, interactive PDF for easy bookmarking, screenshots, and notes.
Get the only budgeting and payroll resource you’ll ever need
The EP Paymaster Rate Guide is the most complete labor rate resource in the industry. Updated rates, expanded conditions, and new coverage areas will help you set up accurate payroll and build trustworthy budgets from start to finish.
The 2025/2026 Paymaster Rate Guide is available now. Build your next budget with confidence: Log in to MyEP or visit the EP Store to purchase an instant download.
