§3512 Treatment of Certain Persons as Employers with Respect to Motion Picture Projects

Summary

Treat pay to a motion picture project worker as if it were paid by the motion picture project employer for the whole calendar year when applying the payroll-tax rules in sections 3121(a)(1) and 3306(b)(1). Which person counts as the employer is decided by the rules below, not by the usual common-law tests. Motion picture project employer — a person who, directly or through affiliates, has written contracts for services in its business, is required to pay the workers even if someone else does not reimburse them, controls and pays the wages from its own account (see section 3401(d)(1)), is a signatory to collective bargaining agreements (see 29 U.S.C. 152(5)), and treats almost all such workers as employees for employment-tax purposes, and at least 80 percent of that person’s section 3121 wages for the year go to motion picture project workers. Motion picture project worker — an individual who works on motion picture projects for clients not affiliated with the employer. Motion picture project — the production of property described in section 168(f)(3), but not property covered by section 2257 of title 18. Affiliate — persons treated as a single employer under section 414(b) or (c).