Employment

New Zealand Crews 

There are approximately 2,000 freelance crew members in New Zealand spanning all technical and creative areas. Many also operate small equipment hire or facilities businesses. Some 500 freelance crew members are represented by agencies - see the Production Contacts section of this website for contact details.

A large proportion of established crew members can be sourced through The Data Book, which is available as a soft-cover publication or online.

Screen Hub's online Directory is now open to New Zealand film and television companies and professionals, creating the first trans-Tasman industry directory.

Experience, Qualifications and Rates

Apart from the recent introduction of Film and Television Diplomas, there is no accreditation system for film workers in New Zealand, making reputation the key to the best in the industry. CVs and showreels provide evidence of experience and ability.

Rates tend to be individually negotiated based on generally accepted standards. Experience and reputation determine individual rates, which may vary considerably within specific craft areas of the industry. For a guide to crew rates please contact the crew agencies.

Actors' rates are subject to the period of engagement, role and exposure. A comprehensive directory of actors' agents is available online at The Data Book.

Employment Relations Act

The New Zealand employment environment is governed by the Employment Relations Act. Information about the Act and what it means for employers can be found at the Employment Relations Service. Union membership is voluntary in New Zealand.

Guidelines for Working Conditions

The New Zealand Film and Video Technicians' Guild (NZF&VTG) has, together with other industry peer groups, drafted The Standard Policy for Work Conditions in the New Zealand Film Industry.

While the NZF&VTG is not a union, does not regulate pay and working conditions or act as an employment agency, it does advise the industry on accepted practices connected to pay and working conditions. The aim of the NZF&VTG is to avoid conflicts over crewing and contractual issues by keeping producers aware of standard, accepted work practices in New Zealand. Visit the Crew Employment page of this website or contact the NZF&VTG for more information.

Safety in the New Zealand Screen Production Industry

The New Zealand Film and Video Technicians Guild is the publisher of The Safety Code of Practice, the reference safety document in the New Zealand Screen Production Industry. Visit the NZF&VTG website for more information.

New Zealand Cast and Crew Employment and Engagement

New Zealand crew are generally considered to be self-employed independent contractors. See the Cast Employment and Crew Employment pages of this website for more information.

The New Zealand Film and Video Technicians Guild and the Screen Production and Development Association are the publishers of The Blue Book, the standard reference document of best practice processes for the engagement of screen production crew in New Zealand. Visit the NZF&VTG website to order online.

If you are planning a long-term production in New Zealand you should seek professional advice.

Contractor or Employee?

The Employment Relations (Film Production Work) Amendment Act 2010 came into effect on 29 October 2010. It was enacted in response to concerns raised by Warner Brothers, producers of The Hobbit. The Act provides clarity and certainty about the status of workers in the film industry. It provides that workers involved with film production work will be independent contractors rather than employees, unless they have entered into an employment agreement which states that they are employees. The Act does not apply to TV production, but does include workers involved with production work on video games.

For a complete text of the Act click here: http://www.legislation.govt.nz/act/public/2010/0120/12.0/whole.html.  

Issues for Overseas Cast and Crew

Cast and crew employed by companies based off-shore should be aware of the following:

• After working in New Zealand for 183 days or more over a 12 month period, foreign crew members become New Zealand tax residents.
• Overseas cast are New Zealand taxpayers from the moment they arrive and therefore they are not eligible for an exemption from withholding tax (discussed below).
• Overseas cast and crew require a work permit.
• Overseas crew must obtain a letter of non-objection from the New Zealand Film and Video Technicians' Guild.
• Overseas actors must obtain a letter of non-objection from Actors' Equity.
• Overseas directors must obtain a letter of non-objection from the Screen Directors' Guild of New Zealand.
• Overseas producers must obtain a letter of non-objection from the Screen Production and Development Association.

Non resident cast must pay tax in New Zealand on payments for all appearances in front of a camera in New Zealand (this includes payments such as royalties which you may receive after you have left New Zealand). The withholding tax rate for actors is 20%.

Payments to non residents for services performed in New Zealand may be subject to a withholding tax. Further details regarding taxation can be found at http://www.ird.govt.nz/industry-guidelines/screen-production/.

The comments below regarding exemptions from withholding tax assume that you are a self employed independent contractor consistent with industry practice for New Zealand based crew. Crew employed by companies based offshore (or through a service company i.e. where individuals contract through associated companies) should seek advice on their personal tax position.

The offshore company will also need to consider its New Zealand tax obligations in respect of its activities and in respect of its employees who are working in New Zealand. The company should contact the IRD or talk to a tax advisor to establish its obligations and the obligations for its employees working in New Zealand.

Exemptions from withholding tax

If no Double Tax Agreement with New Zealand

Where any crew, producers or directors are from a country where there is no double tax agreement with New Zealand then they will only be eligible for an exemption from New Zealand withholding tax if they are in New Zealand less than 92 days in any 12 month period or if the total amount paid for their activities is less than $15,000 in a 12 month period.

If there is a Double Tax Agreement with New Zealand

All crew, producers and directors who are from countries with which New Zealand has a double tax agreement do not have to apply for an exemption from withholding tax provided they are in New Zealand less than 92 days in any 12 month period.

If the crew, producers and directors are in New Zealand for between 92 days and 183 days, an exemption under the relevant double tax agreement maybe available. You would need to apply for an exemption from withholding tax.

You should contact the IRD or talk to a tax advisor to establish your eligibility for an exemption under the double tax agreement given that not all double tax agreements are the same. The non-resident contractors team at IRD can be contacted at +64 4 890 3056. If you are a non resident cast member you can contact the IRD on +64 9 984 4329 for further information.