Appearance Fees Allowed in Women's Pro Tennis

Besides some extra practice on clay courts, did you ever wonder why Kim Clijsters was playing a tournament with $220,000 in total prize money on clay in Marbella, Spain, two days after winning on hard courts in Key Biscayne, Florida? Or why Serena Williams and
Jelena Jankovic played in the same (small) tournament last year?! These are situations where players most likely receive "incentives" to play at a smaller tournament. They are called appearance fees and they are now “legal” at all level WTA Tour events (as of January 1, 2010) although they have been around for years under the cover of “marketing or promotional work”, etc.
After managing to achieve required player commitments at tournaments in 2009 , the WTA Tour players and tournament councils voted at the end of 2009 to approve “transparent” appearance fees. Prize money also increased 40% in 2009 and the Tour has decided to allow “the market forces” to work. For the players, appearance fees or “guarantees” can be “paid” in cash or other perks such as airline tickets, hotel rooms, etc. Therefore, since the appearance fees will be more “visible” now, there may also be new tax implications for some players. The ATP World Tour also allows appearance fees at second and third tier tournaments, but not at the Masters 1000 events or the year-end Tour Championships. The Grand Slams do not pay appearance fees for the men or the women and given their stature in the sport of tennis, they have no trouble attracting all of the top players, every year!
After managing to achieve required player commitments at tournaments in 2009 , the WTA Tour players and tournament councils voted at the end of 2009 to approve “transparent” appearance fees. Prize money also increased 40% in 2009 and the Tour has decided to allow “the market forces” to work. For the players, appearance fees or “guarantees” can be “paid” in cash or other perks such as airline tickets, hotel rooms, etc. Therefore, since the appearance fees will be more “visible” now, there may also be new tax implications for some players. The ATP World Tour also allows appearance fees at second and third tier tournaments, but not at the Masters 1000 events or the year-end Tour Championships. The Grand Slams do not pay appearance fees for the men or the women and given their stature in the sport of tennis, they have no trouble attracting all of the top players, every year!







