Your crew
for your crew
Where it goes
- Agreed rates
- £0
- Overtime
- £0
- Holiday pay
- £0
- Employer NI
- £0
- Employer pension
- £0
An estimate, not payroll or tax advice. It treats every PAYE week the same and ignores the Employment Allowance, apprenticeship levy and any kit or box rentals, which don't attract fringes. Your payroll company confirms the final figure.
How it's worked out
Why 12.07% holiday pay?
PAYE crew are entitled to 5.6 weeks' paid holiday a year. On short contracts it's paid as a top-up on every week worked: 5.6 divided by the 46.4 weeks actually worked comes to 12.07%.
How is employer National Insurance worked out?
For 2026/27 the employer pays 15% on each person's weekly earnings above £96, the secondary threshold. Holiday pay and overtime count as earnings, so they attract NI too.
Do I have to pay pension on short contracts?
Anyone earning over £10,000 a year (about £192 a week) is auto-enrolled, and the employer pays at least 3% on earnings between £120 and £967 a week. You can postpone enrolment for up to three months, so on a production shorter than that many companies pay none. Untick pension if that applies to you.
PAYE or self-employed?
HMRC's guidance for film and TV lists which grades can be paid as self-employed (Schedule D). For those crew you pay the agreed rate and nothing on top. Everyone else goes through PAYE with holiday pay, NI and pension added. If in doubt, treat them as PAYE.
Can I claim the Employment Allowance?
Probably not on a production company set up for one film. Companies whose only employee is a director can't claim it, and connected companies share a single allowance. Ask your accountant before counting on the £10,500.
Make it real
UK Feature Budget Template 2027
This, for every line of your budget: a ready-to-use Excel budget with fringes built in, a 2027 crew rate guide for Scotland and the UK regions, and AVEC and IFTC estimates on the Top Sheet. £149 including VAT, instant download.
UK budget & schedule
A full UK budget and shooting schedule for your script, built by a working line producer, with the tax relief worked out line by line. £3,000, details here, or send us your script.
UK tax relief calculator
How much of your budget comes back under AVEC or the 53% Independent Film Tax Credit. Free calculator.