EP US is the statutory (paying) employer for certain limited purposes of EP-paid client talent and crew, namely employment taxes, workers’ compensation, unemployment/state disability insurance, and garnishments. EP US is situated at the federal, state and local level to handle its statutory employer functions. The client production using EP US is the common law (controlling) employer in charge of hiring and termination, setting pay rates and conditions, scheduling work, and managing the talent and crew and their worksite. The client is the responsible employer for all other purposes that EP US is not, such as for example, wage-hour conditions, client’s union labor agreements, anti-discrimination/harassment protections, workplace safety, sick/other leaves, and employer health insurance mandates.
Like EP US, EP Canada is an employer for employment taxes and pays client talent and crew under EP Canada’s name. EP Canada is situated at the federal and provincial levels to carry out its tax employer role. However, in contrast to EP US, EP Canada is not an employer for workers’ compensation or any union labor agreements. As such, the client is solely responsible in these areas though EP Canada will assist the client with workers’ compensation initial registration. Because of the client’s sole control over hiring, termination, establishment of pay rate and conditions, scheduling work, and managing the talent and crew and their work site, the client is the responsible employer for all other purposes in Canada, including employment standards and human rights acts, workers’ compensation coverage and union labor agreements as previously explained, workplace safety, and sick/other leaves.
EP UK processes payroll of client talent and crew in the name of the client which differs from EP US and EP Canada. The client using EP UK serves as the sole employer of the client’s talent and crew for all purposes, even employment taxes. EP UK is able to remit applicable employment taxes to the UK government under the client’s account, and the client is responsible for registering as an employer with the UK government.
Like EP UK, the client using EP Australia serves as the sole employer of the client’s talent and crew for all purposes, including employment taxes, and EP Australia accordingly processes payroll of client talent and crew in the name of the client. EP Australia can assist clients with registration for remittance of applicable employment-related taxes to the Australian government under the client’s account and in certain circumstances can report on the client’s behalf, but, generally, clients will report and remit taxes on their own using payroll report material from EP Australia. Also, generally, EP Australia submits the needed information for the client’s bank account to issue payment to the client’s talent and crew, but EP Australia does not handle client payroll funds.
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