As outlined in a previous update in 2024, California enacted new legislation updating employment tax reporting requirements for loan-out companies. Beginning in 2026, motion picture payroll services companies will be required to submit quarterly reports to the California Employment Development Department (EDD) regarding payments made to loan-out companies.
These quarterly reports must include the California EDD Employer Account Number, along with specific information related to the loan-out company and the individual service provider.
Cast & Crew has already taken steps to prepare for this change. We are currently collecting the necessary loan-out information through our digital onboarding platform and, where applicable, paper start documentation.
To help ensure a smooth transition ahead of the 2026 reporting start date, it is important that loan-out companies provide complete and accurate information during onboarding. Productions should also confirm that loan-out entities engaged in California-based work, or with a California location, are prepared to supply the required details.
We will continue to share updates as additional guidance becomes available and as reporting requirements approach implementation.
We’re here to help
For questions, please contact compliance@castandcrew.com.