Publishing vs master rights
Every released track has two copyrights: the song itself and the recording of it. Knowing which is which is the key to understanding how you get paid.
Publishing: the song
Publishing, also called the composition, covers the melody and lyrics. It's owned by the songwriters and their publishers, and it earns performance royalties (collected by performing rights organizations) and mechanical royalties (collected in the US by The MLC for streaming).
The master: the recording
The master is one specific recorded version of the song. It's usually owned by the artist or their label. Master royalties come through your distributor or label, and digital radio performance royalties for recordings are collected by SoundExchange in the US.
Why the difference matters
A songwriter who isn't the performing artist may own part of the publishing but none of the master. A producer might get master points but no publishing. Split sheets cover publishing only, so master ownership needs its own agreement.
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Common questions
Who owns the master recording?
Usually whoever paid for the recording, often the artist or label, unless an agreement says otherwise.
Does a split sheet cover the master?
No. A split sheet covers the composition. Master ownership needs a separate agreement.
What is SoundExchange?
A US organization that collects digital performance royalties for sound recordings from services like satellite and internet radio.