Working with Freelances
Tron Theatre relies on the work of skilled and talented freelances from the theatre sector in Scotland. We work with a number of freelancers across our organisation throughout the year, in a number of different ways. We strive to work within industry standards and provide employment for the freelance community in Scotland. Over the course of a year we will work with freelances who are sessional, fee-based self-employed and PAYE freelancers across our artistic, production, Participation and Creative departments. Here we provide detail on the role status below and how these contracts work with employment entitlements.
Tron Theatre was recently successful in an application to the Performing Arts Venue Relief Fund, part of the stipulations of this funding were to use the award to employee freelancers working in Scotland to create artistic output while venues remain closed or limited in their ability to create and present work. This funding award is required to be spent by end of March 2021. It is in response to this funding that Tron Theatre have put together new programmes of work which are recruiting freelance individuals to apply for.
We have calculated the fees for the roles we are offering on not less than the ITC/Equity rates of pay 2020/21. These rates are used for both daily and weekly fee structures. Which is consistent with similar roles across our organisation, and to our knowledge, other arts organisations in Scotland.
We recognise that we employ a variety of different freelance staff on different contract bases. Where staff are working on a fee-basis this is calculated in line with similar roles employed by the organisation and seeking to be consistent with other arts organisations in Scotland.
Tax and NI
Freelance self-employed contracted individuals will be responsible for paying their own Tax & NI contributions as well as their own equipment. If your payments go through our PAYE system Tax and NI will be deducted.
All fees must be invoiced and clearly state the individuals Unique Tax Reference number & tax statement, such as ‘I am responsible for paying my own tax and National Insurance contributions’
Core equipment required for most roles are a laptop and phone – if this is a barrier for any applicants please advise and we will arrange for these to be provided. Any additionally required project-specific equipment will be provided.
Dependent on the type of contract you are employed on the Time Off and Holiday Pay are dealt with differently.
If you are an on an Equity contract going through our PAYE system holiday pay is calculated at half day per week of the contract & paid in the final week calculated on a 6 day week.
If you are working on a self-employed fee-basis or a daily rate, you will not be entitled to holiday pay or paid time off during your contract. With the opportunities we are providing on this basis they are short-term and/or part-time engagements meaning individuals are able to manage their time off accordingly. We are open where it is possible to accommodate within the requirements of the project for individuals to change their planned working days with us in order to accommodate a planned holiday or time off.
Illness and incapacity
The approach to illness and incapacity is dependent on the type of contract and engagement.
If you are on a fee-based freelance contract where possible we will seek to delay or reallocate your work. In order to access sick pay, you would need to claim Statutory Sick Pay directly from HMRC, as a self-employed individual.
If your payments go through our PAYE payroll system payment you would be entitled to statutory sick pay claimed via Tron, as you will be deducted Class 1 NI to qualify for SSP.
If your payments are going via our PAYE system and you are on an Equity contract with an Equity Pension, Tron Theatre are able to contribute to your pension scheme. Individuals must be a member of the Equity pension scheme before the start of the contract & pension number need to be supplied.
We do not contribute to any other pension schemes or contribute to pension schemes for freelance self-employed contracted staff.
Those registered as self-employed are eligible to apply to HMRC for statutory maternity/paternity allowance. As a short-term and freelance member of staff statutory qualifying periods would not be met.
There will be flexibility in the delivery of the contract for some roles, such as freelance producers and project managers. Where you are employed for a set number of weeks or days, we will try take into account any caring or additional flexibility requirements you may have.
Roles are offered on the bases of freelance and self-employed, should this be a barrier to you, then we are able to offer the contract as a PAYE position (on equivalent terms).