Writer Splits are related to the Song.
Artist Splits are related to the Recording (Note: A song with multiple recordings attached to it could have different artist splits for each recording. For example, a remix version of an original song could have an artist royalty split for the remixer on the remix version.)
WRITER SPLITS (SONG)
For a song, Writer Splits must add up to 100% to show total authorship of a Song. Writers include lyricists, composers, arrangers, and/or adaptors. Where applicable, you can add the publisher(s) associated with each Writer. The total publisher shares must total up to the writer share to whom the publisher(s) is linked. These splits should be entered on the Song Details page and can be sent to the relevant exchanges via a U.S. Song Registration.
ARTIST SPLITS (RECORDING)
For a recording, Artist Splits must add up to 100% to show how to allocate the so-called "featured performer share" of SoundExchange royalties. The "featured performer share" is generally paid to the Artist(s) on a recording (Note: Non-featured performers, such as background vocalists and session musicians also earn royalties, but not through SoundExchange. It is important to include these individuals in the Production Credits section of the Recording Details page).
Entering the Artist Splits is particularly important when the artist is a group and/or the recording includes side/guest artists (e.g. John Doe feat. Jane Doe) so that SoundExchange knows how to distribute the "featured performer share" to each member of the group and/or to the side/guest artists.
Each member of a band/group must be listed individually on the Artist Splits by their legal payee name as it is registered with SoundExchange. Artist Splits should be entered on the Recording Details page and can be sent to SoundExchange via a U.S. Recording Registration.
MASTER RECORDING OWNERSHIP
At the bottom of the Recording Details page is a section for Master Recording Ownership, which is the assignment of royalties to the sound recording copyright owner (e.g. record label or unsigned artist) from SoundExchange. Select the entity that owns the master. If it is an artist, make sure to select the legal name as it is registered for a label account at SoundExchange, which is a different account than the artist account. (Note: A band/duo could be the copyright owner and the royalties would be assigned to a band/duo SoundExchange account, but not distributed individually).