Brooke, I thank you for your example you used from your 2004 pay stub, however for your deduction I did not understand your codes such as Fed W/H or FICA Ins, thats not your fault, but mine being British, could you elaborate please? still great thread.
How does additional performances work into salaries? Such as live ones like Broadway at Bryant Park or televised ones like on Tonys?
For example, the cast of "American Idiot" is performing next week on NBC's "America's Got Talent." Does the cast who are AFTRA/SAG get a different amount than those who aren't part of those unions or whatnot?
Understudy Joined: 2/21/10
Phantom of London -
Deductions -
Fed w/h : 316.37 - This is our federal income tax.
FICA INS: 101.87 - I don't know, to tell the truth.
FICA MED: 23.82 - Medicare?
NY w/h: 91.03 - State income tax
NY DISB: .60 - I don't know.
NYC tax: 53.38 - New York City income tax
UNION: 32.86 - Actors Equity Association
MISC (Agent): 164.30
sorano916 -
When a Broadway cast appears on television they usually make the daily rate on the contract that governs that show. I don't know what, if anything, the contestants on "America's Got Talent" make.
FICA is Social Security and I assume NY Disb is New York disability.
“While I agree that one ought be cautious regarding deductions, that's ridiculous.”
For better or worse, “ridiculous” and “IRS” go hand in hand. Military uniforms are not deductible because you are allowed to wear them in your free time.
From the IRS website:
although members of the Armed Forces are required to wear uniforms when they are on duty, they are generally allowed to wear their uniforms in place of regular civilian clothing when they are off duty. Therefore, in this case, members of the military generally cannot claim a deduction for uniform cost and upkeep.
I agree that this is totally ridiculous (who’s going to the mall in their army uniform?), but that's the IRS for ya. Your audition clothes are generally not deductible.
And yes, "FICA MED" is Medicare. "Fed w/h" stands for withholding for federal income tax.
Broadway Legend Joined: 12/5/04
"In terms of the tax deductions, the clothing rule by the IRS is very clear -- if you could wear the item in your everyday life, even if it is not something that you would otherwise choose to wear, it is not deductible."
Okay, but that's insane. Does that not rule out any form of clothing that has ever existed? In other words, if what you say in the quote above is true, then tell me - what form of clothing can one deduct? Is there any form of clothing that one can't be used in everyday life? I use fishing vests in my work sometimes, and when I use one it's indispensible. I don't fish, but I could wear it in my daily life, I suppose, if the option was to go naked.
Note, I understand you're just the messenger and that my argument isn't with you.
Broadway Legend Joined: 8/13/09
Here are the items that Equity claims are deductible
INTOWN EXPENSES
1. Photos and Resumes
2. Agent’s/Manager’s Commissions
3. Union Dues/Initiation Fees
4. Office Supplies/Stationary/Postage
5. Academy and Players Guide
6. Accompanist/Audition Expense
7. Answering Service
8. Coaching/Lessons for Performance
9. Entertainment for Business
10. Gifts for Business
11. Sheet music, records, books, tapes
12. Rehearsal clothes & maintenance
13. Tickets for Professional Research
14. Trade Publications
15. Transportation Seeking Employment
OUT OF TOWN EXPENSES
1. Travel
2. Lodging Expenses
3. Meals
4. Laundry and Dry Cleaning
5. Local Transportation
6. Auto Rental for Business
7. Gasoline/Auto Repairs & Maintenance
8. Telephone Charges
9. Tips and Gratuities
10. Other Expenses related to Qualifying Travel
Stand-by Joined: 2/18/08
Random Question that was asked before. For the alternates, like Christine in Phantom and Tony in West Side Story, do they have to appear every day at the theatre like a standby or something or do they only go on the dates they perform? I've been wanting to ask someone this questions for a while.
Two questions for you AEA...
1. What is "5. Academy and Players Guide"
2. You mention "tips and gratuity" for Out of Town expenses, is this not the case with Intown expenses?
Stand-by Joined: 8/9/10
How did this tread turn into an accounting audit?! lol
Back on topic... estimates for some current leads anyone?
Kelsey Grammer: ?
Marin Maize: ?
Sean Hayes: ?
Chad Kimball: ?
etc
etc
Broadway Legend Joined: 12/5/04
"How did this tread turn into an accounting audit?! lol
Back on topic... estimates for some current leads anyone?"
What are you talking about? You started this thread. What you asked was this:
"I hear people about talking about slaries in "dollars per week" rather than "per year" like most of us normal muggles earn.
Can someone break down what this equates to/how it works?
Whats the average salary for the diffrent types of roles? (i'm not even going to try to understand how the equity union works). "
Questions that have been answered in depth. You never asked for estimates on current leads until now, so nobody's off-topic, and no one will really have that answer for you. It's all negotiable.
Nice!!!!
Stand-by Joined: 8/9/10
Sorry, i just wanted to further the discussion about the topic of "broadway salaries"
Tips and gratuities are deductible when you are traveling but not automatically when at home (although the tip for a business meal at home is deductible just like the food cost is). The IRS stance is that the tips you're paying out of town aren't expenses you would ever have incurred if your job didn't take you out of town, so it's a business expense.
Looking into the IRS website in more detail, there is some weird specific carve-out for military clothing, so probably not the best example for me to have used before. It sounds like there are people who wear military-issued clothing all the time and don't ever wear regular clothing, so the military-issued stuff is essentially acting as regular clothing for some people. (Pardon my ignorance, but when you are on active duty, do you wear military-issued clothing 24 hours a day? If so, that's probably where this comes from.)
In terms of non-military clothes, they use the term "suitable for everyday wear" and give specific examples of what is potentially deductible, including clothes worn by health care workers, firefighters, professional athletes, law enforcement officers and delivery workers, so it sounds like most uniforms are deductible. They specifically mention "musicians and entertainers can deduct the cost of theatrical clothing and accessories that are not suitable for everyday wear."
I'm guessing that Equity is saying that rehearsal clothes are not "suitable for everyday wear." That is probably true for some clothes (special shoes) but not for all. Hopefully they are clear to their members what counts and what doesn't.
In terms of your fishing vests, since you don't fish, I'm guessing that it might be deductible but am not sure. It would depend on whether the vests are "suitable for everyday wear," and also whether your employer requires you to wear them or it is just your preference that you wear them. If it is just your preference, it is probably not deductible.
I guess I should take back what I said about the clothing rule being clear! It is clear that some things are NOT deductible, but much less clear which items actually are.
In terms of the question about whether alternates need to be around when they are not performing, I would think it would depend on who is going on if the regularly scheduled performer is out or injured mid-performance -- is it the alternate or someone else? The only specific example that I have any knowledge about is Billy Elliot, where one of the Billys who is not scheduled to go on for that day is also in the theater in case of mid-show injury. For Billy Elliot, the alternate Billy who is the first backup is in the theater but I believe the other Billys are not.
Broadway Legend Joined: 8/13/09
PRFRMR20, I honestly have no idea what "academy and players" guide means, since as a stage manager it is not something I have encountered. My closest educated guess is that it is some sort of directory of vocal instructors and accompanists, but again, that is only a guess.
In terms of tips and gratuities under the Out of Town Expenses, that refers to not only the tips and gratuities you would leave at a meal, but also for other things such as tipping hotel staff (cleaning staff, doormen, valets, etc). You can't write off meals while performing in your home city, unless they fall under business meals, because, as opposed to being on the road/out of town, there is nothing forcing you to be eating out as opposed to going home or packing a meal from home.
Chill ghostlight2. Everyone's entitled to expand their original question.
Grammar and Hayes are surely making upwards of 20K per week. It wouldn't surprise me to see either of them earning around 50K per week (that was reportedly Patti's salary for GYPSY).
Marin and Chad I imagine are making less than 10K per week for their roles. Working just as hard, but they don't have the name that is bringing in the ticket sales. (Okay, maybe Marin is, but N2N can't afford to give away 5 figure weekly salaries.)
A new question:
My understanding is that swings do not get paid extra if they go on for an ensemble member; that is considered a standard part of their job. Do they typically get paid extra if they go on for a higher-billed performer? (What is the right term for the actors who are billed above the ensemble, anyway? Is there a term for them? Featured?) Is it different if they go on for a lead?
Do standbys get paid extra if they go on? I am guessing that, like the swings, they do not because it is a standard part of their job, but I have wondered this and do not know the answer.
Broadway Legend Joined: 2/20/04
I know that for motion pictures, the "Players Guide" is a book used by casting directors which contains headshots and contact info for actors. Actors pay to be in the guide - it is essentially an ad.
Broadway Legend Joined: 12/5/04
Geez, chill yourself, singtopher, I just thought it was funny that ace33 was chiding posters for very specifically answering his/her very specific question asking for a breakdown - or in other words, accounting. Sorry I forgot the emoticon No need for apology, ace33. I'm glad you started the thread. It's been fun. Seriously, though, any supposition on what the leads you're asking are making about will be exactly that - pure guesses. Show people are notoriously tight-lipped about things like that, and as Brook has said, sometimes for contractual reasons.
"I'm guessing that Equity is saying that rehearsal clothes are not "suitable for everyday wear." That is probably true for some clothes (special shoes) but not for all."
Thanks for taking the time for the clarification, mikem. Well, take a look at Nikki Snelson's garb in Every Little Step. Unless she's moonlighting as a hooker she's not wearing that on the streets. My accountant allows (actually suggested) the fishing vest deduction, as well as working boots/shoes and blacks. All of the above remain in the theater. The blacks are the only thing my employer requires, but the vest or something like it is necessary, and the boots are a matter of safety.
"Pardon my ignorance, but when you are on active duty, do you wear military-issued clothing 24 hours a day?"
Can't say for sure, but I'd guess yes, so you're probably correct that that is where it comes from.
I'm still shaking my head at AEA SM's #7 - does anybody use answering services anymore? Are there still answering services? I suppose they do, but it just sounds so quaint.
Consider me chilled.
I had to laugh at the answering service one as well. I did a google search, and they do exist. Not sure If i'd run out and buy stocks in one at this point.
Actors also tip their dressers on a weekly or monthly basis on Broadway. (Regionally, I've always bought a gift card to Target or a local grocery store. That way I have a receipt!)
Understudy Joined: 2/21/10
mikem -
A new question:
"My understanding is that swings do not get paid extra if they go on for an ensemble member; that is considered a standard part of their job."
- That is correct.
"Do they typically get paid extra if they go on for a higher-billed performer? (What is the right term for the actors who are billed above the ensemble, anyway? Is there a term for them? Featured?) Is it different if they go on for a lead?"
- There are two contracts, Principal and Chorus. A swing or understudy gets an additional 1/8 of their salary for each performance they go on for a principal.
I don't know about standbys. The term Standby is not recognized by the union and is a special word that actors negotiate for. It really just means understudy. There is no 'standby' contract.
Broadway Legend Joined: 12/5/04
Cool, singtopher!
The way Target has been allocating its political donations, though, you might want to re-think them (damn them for their convenience!). You remind me of something I always wondered about - why are dressers paid so little (comparatively). I don't know what their rate is, but they all seem to be paupers.
"I had to laugh at the answering service one as well. I did a google search, and they do exist. Not sure If i'd run out and buy stocks in one at this point."
Amazing that it's almost archaic, isn't it? Makes you look at Bells Are Ringing in a whole different way.
Updated On: 9/3/10 at 02:10 PM
Brooke, thanks for the extremely helpful information! I assume that the Principal/Chorus designation goes by the role and not by the actor. Do you know which of the roles in Hairspray were Principals? I heard some place that producers try to minimize the number of Principal contracts, although I'm not sure I understand why they would want to do that. (You've given me one reason though -- they save money if the swing is on for a Chorus contract role rather than a Principal role.)
Does anyone have info for other shows as to which roles are Principals and which aren't?
As for answering services, the only time I've come across them is that some doctors' offices use them when the office is closed or at lunch.
Understudy Joined: 2/21/10
"I assume that the Principal/Chorus designation goes by the role and not by the actor." - That is correct.
I had an answering service when I started in the business in 1998 and got rid of it in 2001.
Producers always want to save money. It's their job.
In Hairspray, the council kids, Motormouth kids, and swings were not principals. Everyone else was, as I recall.
Brooke, thank you again! So the Chorus/Principal breakdown in Hairspray is basically the way that you would think it would be. I read somewhere (here?) that the original production of Les Mis only had 3 principal contracts (Valjean, Javert, Fantine), and everyone else (Thenardiers, Cosette, Eponine, Enjolras, etc) had a Chorus contract, which seems odd (but saved the producers money, I guess!).
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