Some of your production office personnel, shooting crew and post-production crew are regarded by the law as employees, and others are regarded as self-employed. You may engage the services of yet others through company-to-company contracts under which a package of people and equipment is supplied. You are therefore likely to be negotiating and paying wages or salary to some, with the consequent obligation to deduct National Insurance contributions and PAYE tax, as well as to make employer’s NI contributions; while receiving and paying invoices for fees to others.

Every year, the unit of the Inland Revenue which deals with the film industry and the independent production sector of the television

industry (London Provincial 10 in Gateshead) publishes guidance for producers and the freelances who work for them which includes a list of job functions that the Revenue accepts as being subject to engagements on a self-employed basis. To see the current guidance, click here.

Terms and conditions for engaging everyone from the director to the runner are offered by the Freelance Production Agreement between the Producers’ Alliance for Cinema and Television (PACT) and the Broadcasting, Entertainment, Cinematograph and Theatre Union (BECTU).