Artists' social security contribution; transmission of information for the verification of the obligation to pay contributions
You have not yet fulfilled your obligation to self-report and the Künstlersozialkasse has written to you to check your obligation to pay contributions.
The Künstlersozialkasse (KSK) can check your obligation to pay contributions under the Künstlersozialversicherungsgesetz (Artists' Social Insurance Act) if you have not previously registered with the KSK.
You can be liable to pay contributions as
- sole proprietor,
- a corporation,
- public corporation,
- registered association
- and other associations of persons.
Your possible non-profit status recognised under tax law does not prevent you from having to pay an artists' social security contribution.
The KSK is at your disposal for advice.
You have not yet registered as a company with the Künstlersozialkasse.
You have not yet fulfilled your legal obligation to self-register. The KSK has indications that your company is probably liable to pay social security contributions.
The Künstlersozialkasse learns of a possible obligation to pay contributions on the part of your company.
- The KSK checks whether you have registered your company or whether a German pension insurance institution has already checked your obligation to pay contributions.
- If this is not the case, you will be asked to submit the registration and survey form to check your obligation to pay contributions.
- You can download the registration and survey form from the KSK website.
- You can send the form informally to the KSK by post, fax or e-mail.
- If there are any questions or evidence is missing, the KSK will contact you.
- When the examination is completed, you will receive a notice.
- The notice contains the determination of your obligation to pay contributions and, if applicable, the amount of your artists' social security contribution.
- The notice also states the amount you have to pay monthly as an advance payment for the current calendar year.
If you do not comply with your obligation to provide information, the KSK will examine the files and, on the basis of the findings to date, determine your obligation to pay the levy for lack of cooperation.
Since 1983, self-employed artists and journalists have been covered by the statutory social security system under the artists' social insurance scheme. The special feature here is that this group of persons, as with employees, only has to pay about half of their contributions themselves.
The other half of the contribution is financed by a federal subsidy and a levy on companies that exploit artistic and journalistic services.
Since the introduction of the artists' social insurance, every use of an artistic or journalistic service by your company can be subject to social security contributions.
The artists' social security contribution must be paid for the use of independent artistic or journalistic services.
Submission of the registration and survey form: 1 month from the day of the request by the Künstlersozialkasse.
Obligation to self-report: 31.03. of the following year at the latest, if the requirements of the duty to pay contributions were fulfilled in the previous calendar year.
Usually 2 to 4 months.
You submit a copy of one of the following proofs, if applicable and available:
- Extract from the Commercial Register,
- extract from the register of associations,
- extract from the register of cooperatives,
- extract from the register of partnerships,
- registration with the trade register,
- articles of association.
If you are unable to provide any of these documents, please contact the Künstlersozialkasse to find out which documents you need to submit.
Anmelde- und Erhebungsbogen der KSK
This form requires no signature. You can sent it electronically (e.g. by secure email or De-Mail) or as hardcopy to the responsible authority.
Detailed information on how to file an objection can be found in the notice on the settlement of the artists' social security contribution.
Links to more information
Responsible for editing:Bundesministerium für Arbeit und Soziales
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