So with my video podcast I’m trying to figure out how best to handle paying my “talent” and my crew (of two people right now.) How are actor’s paid for big movies and such? I realize it’s all stipulated in the contract, are they hired and the production company withholds the necessary taxes? Are they independent contractors and thus responsible for their own taxes?
– IG
bump?
My daughter never did a movie, only commercials, industrials, and TV, but the money goes to the agent/manager who takes their cut, and then sends it to her. In NY kids almost always had managers, so he paid. I’m pretty sure they took out taxes - she was 10 at a time and we had fun teaching her about them. 
Residuals (not an issue for you, I know) went through the union. They kept track of where shows ran, and the production company sent them money which they distributed (again through the manager/agent) to the actors.
I think the manager took out the taxes and such, though it’s been a long time. I seem to recall that there are special rules for actors, but we never had to worry about that. You should check with someone who knows the rules on this.
On the one screen gig I had, I was payed directly, and had to do the taxes myself. The following January, the 1099 came.
I think there’s a form you need your actors to fill out so you may issue the 1099.
That’s how a friend of mine gets paid as well for teeny weeny walk-by roles.
I had two paying gigs as an actor and both times I just got cut a check.
Of course for one of them, I also had an umlimited supply of tokens for the arcade we were filming in.
Basically, if you set them up as “independent contractors,” it’s a lot easier for you. You issue a 1099 at the end of the year, but they are responsible for their own tax withholding, social security contributions, etc.