Application Deadline: March 24, 2026  

Program Dates: June 1, 8, or 15, 2026 – December 4, 2026 
Start and end dates are flexible. Interns must be available to work full-time (40 hours/week) in person at the designated office location. 

Our Emerging Talent Programs — including Internships and Trainee roles — provide hands-on opportunities for students and early-career professionals to contribute to the teams behind our film, television, and entertainment experiences. 

These paid, seasonal assignments deliver meaningful, high-impact work designed to accelerate your growth. You’ll take on real responsibilities, build practical skills, and gain exposure to the business through structured learning, executive engagement, and networking opportunities. 

Our Trainee program is designed for recent graduates or those looking to make a career shift, as well as individuals seeking to deepen their professional development through immersing experiences in the entertainment industry. 

The Participations, Residuals, and Audit (PRA) department manages back-end compensation structures that ensure partners and creative contributors (such as talent, writers, and producers) receive negotiated shares of a project’s revenue or ongoing usage income beyond their initial fees, including profit participations and formula-based residuals. The  PRA GFO team strives to achieve SPE’s mission of being a talent-friendly studio by fulfilling contractual obligations and providing collaborative interaction with Participants, Guilds, and SPE partners. 

Responsibilities:

• Assist with Participations reporting, specifically Name, Voice, and Likeness reporting.
• Help clean up and maintain stakeholder databases used to generate payments.
• Collaborate with other finance functions (residuals, audit, divisional finance) on integrative tasks.
• Assist with system testing and validation of participation reporting logic and workflows.

Qualifications:

• Detail-oriented with high error sensitivity.
• Ability to summarize complex financial findings clearly and concisely.
• Advanced Excel skills and comfort working with large, multi-tab workbooks.

Preferred Qualifications:

• Major in Accounting, Finance, Economics, Business Administration, or similar.
• Understanding of film & television distribution revenue streams.
• Ability to handle multiple tasks and deadlines with accuracy.
• Willingness to learn on the job and respond positively to feedback.

The anticipated base salary for this position is $22/hour. This role may also qualify for comprehensive benefits. The actual base salary offered will depend on a variety of factors, including without limitation, the qualifications of the individual applicant for the position, years of relevant experience, level of education attained, certifications or other professional licenses held, and if applicable, the location of the position.

Sony Pictures Entertainment is an equal opportunity employer. We evaluate qualified applicants without regard to race, color, religion, sex, national origin, disability, veteran status, age, sexual orientation, gender identity, or other protected characteristics.

SPE will consider qualified applicants with arrest or conviction records in accordance with applicable law.

To request an accommodation for purposes of participating in the hiring process, you may contact us at SPE_Accommodation_Assistance@spe.sony.com.