For many years, actors were in an anomalous position in that the law regarded them as employees, and therefore required their employers to deduct National Insurance contributions; but despite that, their income was regarded under tax law as assessable under Schedule D, as though they were self-employed. More recently, actors’ positions under National Insurance and tax law have been brought into line with each other, so that they are, to all intents and purposes, regarded as self-employed when engaged to work on television productions. You are not therefore required to make any deductions, and you will be negotiating and paying fees, rather than salary or wages. The only circumstances in which this may change are if you are engaging actors on long-running

contracts in an ongoing serial such as a soap. Then you may find yourself required to treat them as employees. If in doubt, check with the Inland Revenue or get expert advice.

Whatever the type or length of engagement, the industry agreement which should meet your needs is the Television Agreement negotiated between the Producers’ Alliance for Cinema and Television (PACT) and the British Actors’ Equity Association (Equity). There is a separate agreement between the two organisations for feature films.

This agreement provides for the engagement of main-part actors and walk-ons and extras by the day or by the week, and specifies the hours