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Local crew say payroll tax enforcement cost them while studios escaped scrutiny

August 28, 2026 | Honolulu County, Hawaii


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Local crew say payroll tax enforcement cost them while studios escaped scrutiny
On The Big Picture, Eric Hayes described how enforcement of a longstanding 4.71% payroll tax was applied in ways that hit local crew and independent contractors hard. "They went after the local crew," he said, adding that studios were not pursued in the same way even though larger revenues were at stake.

Hayes recounted crew members being asked to pay back taxes for personal rentals and other items, and he called the enforcement approach "completely wrong." He said that inconsistency damaged trust between producers and local talent and contributed to decisions by some shows and movies to film elsewhere.

The interview did not include responses from DOTAX or representatives of studios. Hayes offered to provide names off camera for reporters seeking follow-up. The account is an industry perspective that would require confirmation from tax authorities or employers to corroborate specific enforcement actions.

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