Strength In Numbers
Accountants FAQs
Frequently Asked Questions
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What is the difference between Union Representation and “Non-Affiliate”?
Non-affiliate is non-Union.
The non-affiliate program allows AMPTP Studios to provide some benefits normally reserved for Union employees to workers whose work is “not affiliated” with any Union or Guild. The benefits include Motion Picture Industry Pension & Health Plan (MPIPHP) healthcare and retirement benefits. However, non-affiliate Accountants receive fewer benefits than Union employees.
Lastly, it’s important to understand that all working conditions for non-affiliate Accountants (wages, healthcare benefits, retirement benefits, working hours, staffing, etc.) can all be rescinded at any time.
How do non-affiliate Accountants receive fewer benefits than Union employees?
Union employees receive 70 hours of benefit contributions for being on call for five days a week. This does not preclude overtime wages and additional benefit contributions from being paid if you work a sixth or seventh day.
Non-affiliate employees receive 60 hours of benefit contributions for being on call for five days a week. Overtime wages are not guaranteed (and are rarely offered) for working a sixth or seventh day and only 3 additional benefit hours are contributed for working a sixth day. No additional benefit contributions are made for working a seventh day.
Union employees also receive an uncapped contribution equal to 6% of their scale rate (or their actual rate if there is no scale) to a second retirement benefit called the Individual Account Plan (IAP).
Non-affiliate employees also receive this 6% contribution, but it is capped at $257.42 per week for Lead Accountants and $144.77 per week for First Assistant Accountants. If you make more than $4300/week as a Production Accountant or $2400/week as a First Assistant Accountant, you are actively losing retirement money.
In short, non-affiliate Accountants must work longer to qualify for Health Insurance Coverage and earn significantly smaller retirement benefits over the course of their careers.
What other benefits do Union members receive under the Basic Agreement?
The Basic Agreement includes provisions for overtime rates, holiday pay, mandatory rest periods, vacation pay, sick pay, and severance pay.
Fun Fact: Since Accountants begin work early in pre-production and often continue into post-production, they would be more likely than any other craft to qualify for severance pay at the end of a show if they were covered by the Basic Agreement.
I’ve heard Production Accounting jobs are in danger. Is this true?
Yes.
Studios are turning to Artificial Intelligence and Labor Subcontracting to eliminate Accounting jobs.
Major payroll companies are advertising A.I. systems that can reduce or eliminate Accounting jobs.
In 2025, Warner Bros Discovery laid off their internal Accounting department and subcontracted their work abroad. In 2026, Disney began to follow suit.
Because Accountants can work remotely, their jobs are uniquely vulnerable to international subcontracting.
However, the IATSE Basic Agreement includes some of the strongest Artificial Intelligence protections of any union contract in the country and it includes protections against subcontracting Union work. In short, the best way to protect Accounting jobs from being outsourced or eliminated is a Union contract.
What is a Union? What is the IATSE?
A union is an organized group of workers who come together to make decisions about the conditions of their work. Local 871 is a regional chapter of the International Alliance of Theatrical Stage Employees (IATSE), representing script supervisors, teleprompter operators, production coordinators and assistant production coordinators, art department coordinators, accountants, script coordinators, writers room assistants, stage managers and graphics coordinators in Southern California.
As a Union, we come together to bargain with management for better wages, hours, conditions and benefits. The results of those negotiations are legally binding contracts protecting employees and their rights.
What is the AMPTP?
The Alliance of Motion Picture and Television Producers (AMPTP) is a trade association representing over 350 television and film production companies in the United States. The AMPTP negotiates 58 industry-wide collective bargaining agreements (CBA) for our employers, including the Hollywood Basic Agreement.
Why aren’t Accountants already covered by the IATSE and Local 871’s contracts with the AMPTP?
Accountants are covered under two contracts: the Pay TV Agreements (HBO, Showtime, Starz) and the Low Budget Theatrical Agreement. However, Accountants are not represented in the Basic Agreement, which governs all other IATSE contracts with AMPTP studios.
IATSE has long demanded Accountants be represented in the Basic. But recognition for Accountants is what’s known as a “permissive subject of bargaining.” That means the studios are not legally obligated under the National Labor Relations Act of 1935 to bargain over this issue.
To be represented under the Basic Agreement, a majority of Hollywood Production Accounting workers must demand representation.
Why do I want Union representation?
According to the Bureau of Labor Statistics, employees with Union representation typically earn about 10-15% higher wages than non-Union workers employed to do the same work. Projects covered under a collective bargaining agreement provide wages, benefit contributions, and work conditions that set the highest standard in the entertainment industry. Employers are legally bound to meet the standards in these agreements. For non-Union or “non-affiliate” employees, employers can alter the terms of your employment at any time.
How do we get recognition?
The only way to force recognition is through what’s called a card signing campaign. When a majority of people in a bargaining unit (in this case, Accountants) sign cards called “authorization for representation” cards, these can be presented to the NLRB as evidence that a majority of members of that craft desire Union representation at the bargaining table. Think of it like signing an anonymous petition that says, “I would prefer to work under a collective bargaining agreement negotiated by a Union.” It’s critical that ALL those working in Production Accounting sign these cards in solidarity; more voices will be more leverage against the AMPTP.
The NLRB will then review these cards to ensure the Union is representing the majority of an appropriate bargaining unit. If the NLRB finds this to be true, they will order an election for the bargaining unit to affirm that they want to be represented by the Union. If the union wins 50%+1 of that vote, the employer must recognize the Union and they can start negotiations for a contract. The employer will be legally mandated to recognize the Union as the bargaining agent for Accountants. Whew! That’s a lot, right? We can do this!
I’m already a member of Local 871. Do I need to sign this card?
Yes!
Cards should be filled out for EACH and EVERY job performed within the past 18 months, and are effective for 12 months after being signed. In fact, Union members should sign authorization for representation cards WHENEVER they are presented with one. On a show about to flip? SIGN A CARD!
Do you have to be a member of Local 871 to sign this card?
Nope! You just have to be working, or have worked, on a production as an accountant in the last 18 months.
Does the card obligate me to join the Union?
No! We would love to have you as a member, but signing a card is NOT a financial commitment and is NOT a commitment to join any specific Union or Local. These decisions can be made at a later date.
Will my employer find out if I sign this card?
Cards are held in strict confidence by the organizers of this campaign. We know how sensitive the situation is.
Once we are ready to file our petition with the NLRB we will need to prove we are representing an appropriate bargaining unit (and not just a bunch of randos off the street) which may mean sharing our list with the NLRB. Efforts are always made to protect the card signers and a neutral third party may be engaged to review the list.
Signing a card for Union representation is the legal right of every worker and it is illegal for an employer to retaliate against you for doing so. Associating with a Union is protected activity and signing a card could actually help protect you in the event the employer engages in retaliatory behavior.
I signed a card! How else can I help?
The most important thing you can do is talk to your fellow Accountants about the campaign and signing a card. The more people who sign cards, the faster we can win recognition and win a contract at the bargaining table.
You can also head over to the graphics kit page and spread the word by downloading social media graphics and share the official campaign logo.
If you’d like help getting started organizing your fellow workers, or would like to join our volunteer team (in any capacity) please fill out the volunteer form.
