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At Wrapbook, we pride ourselves on providing outstanding free resources to producers and their crews, but this post is for informational purposes only as of the date above. The content on our website is not intended to provide and should not be relied on for legal, accounting, or tax advice.  You should consult with your own legal, accounting, or tax advisors to determine how this general information may apply to your specific circumstances.

Last Updated 
May 16, 2025
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In film and television production, many crew members rely on personal tools and equipment to do their jobs effectively. From makeup artists with specialized brushes to camera assistants with carts and marking tape, these items often travel from gig to gig with their owners.

To acknowledge and compensate for the use of personal equipment, productions may offer what's known as a kit fee. This guide breaks down what kit fees are, how they work, and how both crew and producers can approach them fairly and professionally.

What is a kit fee?

A kit fee—also called a kit rental, box fee, or box rental—is a payment made to a crew member for the use of their personal equipment on a production. This can include reusable tools like carts or power drills, as well as expendable supplies like makeup sponges, gaffer tape, or batteries.

The idea behind a kit fee is to help offset wear and tear, restocking of supplies, and the convenience of having certain tools readily available. Kit fees are typically charged on a daily, weekly, or flat-project basis, depending on the production and what has been negotiated.

While kit fees are often processed through payroll, they are not considered wages and are treated differently for both financial and tax purposes.

Kit fees vs. reimbursements

Understanding the difference between kit fees and reimbursements is crucial for managing production finances and taxes appropriately:

  • Kit fees cover the use of personally owned equipment or supplies that the crew brings with them. The items remain the property of the crew member, but the production compensates them for use during the shoot.
  • Reimbursements apply to items purchased specifically for the production. Once reimbursed, those items become property of the production itself.

This distinction plays a key role in determining tax treatment and insurance responsibilities.

Are kit fees part of a standard rate?

No. Kit fees are entirely separate from any negotiated wage or day rate. They are considered a flat-rate payment that does not fluctuate with overtime or the number of hours worked.

For instance, if a crew member works a 16-hour day, their compensation for labor may increase due to overtime pay, but the kit fee remains the same—unless otherwise negotiated.

Why kit fees matter—for both crew and producers

Kit fees benefit both sides of a production when handled thoughtfully.

For crew members

Bringing personal gear can offer several advantages:

  • Familiarity and efficiency: Crew members know how to use their own tools, which can speed up workflows and reduce on-set friction.
  • Cost recovery: Kit fees help cover the ongoing costs of maintenance, cleaning, replacement, and restocking.
  • Professionalism: Having a complete, personalized kit on hand often signals readiness and reliability.

For producers

From a production standpoint, kit fees can support logistics and budgeting:

  • Access to tools without rental overhead: Instead of renting dozens of small items, productions can pay crew to use their own.
  • Time savings: Equipment is already on hand and ready to go, helping to keep things on schedule.
  • Cost control: Kit fees can be a more affordable alternative to renting from vendors.

That said, producers must carefully assess whether kit fees are more cost-effective than formal rentals, especially for high-value gear that may require additional insurance.

Liability and insurance considerations

Responsibility for equipment use depends on how it's sourced:

  • When a crew member brings personal equipment and receives a kit fee, they typically retain responsibility for that gear, including loss or damage.
  • When a production rents from a rental house, the production assumes liability per the rental agreement, often backed by insurance and deposits.

Crew members asked to bring high-value equipment should consider whether the arrangement qualifies more as a rental and, if so, pursue a contract, certificate of insurance, and a rental rate.

Tax treatment of kit fees

Kit fees are not classified the same way as wages and have different tax implications:

  • Kit fees are generally treated as rental income (or passive income) rather than earned wages.
  • This income may be reported on a 1099-MISC if paid outside of payroll, or separately itemized if paid via W-2.
  • Passive income is typically exempt from self-employment tax, including Medicare and Social Security contributions (FICA).

Related deductions

Crew members may also be able to deduct:

  • Equipment depreciation (for tools with a longer lifespan)
  • Supply purchases (for restocking expendables)
  • Maintenance and repair costs

These deductions can potentially offset kit fee income, reducing overall taxable earnings. As always, it's wise to consult a tax advisor when making decisions about deductions or income classification.

How to set a fair kit fee

There’s no universal rulebook for pricing a kit fee. However, professionals use a range of approaches depending on the type of gear, the nature of the production, and industry standards.

Some commonly used strategies include:

  • Calculating wear and tear: Estimate how much value is lost through usage and apply a proportionate fee.
  • Referencing rental house prices: Compare your kit to similar equipment at local rental vendors to estimate fair value.
  • Creating an itemized inventory: Price individual items and total them up based on how frequently they’re used.
  • Following peer benchmarks: Ask colleagues in the same department what’s typical for your region and role.
  • Negotiating transparently: Open communication with production is key, especially for unique or valuable items.

No matter which approach you take, clear documentation of what’s included in your kit can help justify your rate.

Department-specific kit fee considerations

The types of kit fees—and how commonly they’re paid—can vary widely between departments. Below is a breakdown of how kit fees typically apply across different crew roles, along with some best practices for determining what’s reasonable and when to bring up the conversation with production.

Camera

Camera assistants often provide essential yet individually inexpensive tools—like lens cloths, laser measures, dry-erase boards, or carts. These kits add up and are integral to on-set efficiency.

  • 1st and 2nd ACs may receive kit fees on medium to large productions.
  • On smaller shoots, 2nd ACs may not receive a fee unless providing specialty gear.
  • It’s helpful to coordinate with the Director of Photography (DP) to determine what’s appropriate and expected.

Art

Art department needs are highly variable. While many supplies should be budgeted through production (e.g., lumber, paint), personal toolkits may be eligible for fees.

  • Petty cash is often used for expendables.
  • A kit fee may apply when a crew member's personal inventory speeds up workflows or includes specialty materials.
  • Clear communication between the department head and production is essential to determine what's reimbursable versus kit-based.

Wardrobe

Wardrobe kits can range from basic sewing supplies to full mobile workstations.

  • On larger productions, costumes and major purchases are usually covered by the production.
  • Kit fees might cover items like steamers, hangers, garment bags, or repair kits.
  • Agreement on what the production supplies versus what the crew brings is key.

Hair & Makeup

These departments commonly receive kit fees due to the volume and variety of products used:

  • Artists typically supply a wide inventory of brushes, hair products, skincare, adhesives, and more.
  • Even if not all products are used on every shoot, maintaining a complete kit ensures readiness for unexpected needs.
  • Kit fees should reflect the cost of upkeep and should be reviewed with production before the shoot begins.

Grip & Electric

Grip and electric kit fees are often less standard but can be applicable in specific cases:

  • Specialty tools, like safety harnesses or rigging gear, may qualify for fees.
  • On lower-budget shoots, kit fees are less common unless crew are filling in gaps in the production’s gear list.
  • These arrangements should always be discussed in advance.

Sound

Sound professionals often supply the majority of their recording gear themselves, making their kit fees some of the most significant:

  • These kits may include recorders, microphones, mixers, booms, windscreens, and more.
  • Sound kit fees sometimes resemble discounted rental rates compared to gear houses.
  • An itemized breakdown helps ensure transparency and fair compensation.

Production

Kit fees can be expected for members of the production department, depending on the value of the tools provided and the overall budget of the shoot.

  • Laptops used for scheduling, budgeting, or call sheets may qualify if personal hardware is essential to the workflow.
  • Personal phones used heavily for communication or hotspot access might be considered for compensation.
  • Software subscriptions or licenses (e.g., Movie Magic, Final Draft) may also factor into kit fee discussions if used extensively for the production.
  • Office supplies such as clipboards, staplers, printer paper, or label makers—if regularly used on set—can contribute to a reasonable kit fee request.

Wrapping up

Kit fees are a standard part of the production landscape, but they require thoughtful negotiation and clear expectations. They help bridge the gap between professional preparedness and production needs, offering benefits to both crew and producers.

Whether you're determining a fair fee or evaluating if a kit fee makes sense for your production, communication, documentation, and mutual respect go a long way in ensuring the process runs smoothly.

When you’re ready to crew up, take advantage of our crew deal memo template and other hiring resources for your project. 

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