Dienstleistungsportal Bayern

Description

Prerequisites

You must be registered with the Künstlersozialkasse (KSK) as a company liable to pay contributions.
You will be requested by the KSK to submit your registration.

Procedure

You will receive a letter from the Künstlersozialkasse (KSK) at the beginning of each year. In this letter you will be asked to submit your annual report for the artists' social security contribution for the previous year.

Please determine the total amount of remuneration and state it in full euro amounts.

You can report your remuneration online on the KSK website:

• In the letter from KSK you will find the access data and your authentication code.
• After you have registered with your levy number and the code, enter your levy amount.
• Please note: You can only use the authentication code once for each annual return.
• After you have entered your data and sent the declaration online to the KSK, you will immediately receive an online confirmation of receipt.

You can also report your remuneration to the KSK in writing:

• You will find the "Meldebogen" form as an attachment in the letter from the KSK.
• Fill out the notification form completely.
• Then send the signed notification form to the KSK by post.
• The KSK will not confirm receipt of the written notification.

As soon as your declaration has been processed by the KSK, you will receive a written statement of account, which will be sent to you by post.

• The statement will show the amount you have to pay to the KSK for the past calendar year.
• If the statement results in a credit balance for you, this will be refunded to you if the KSK knows your bank details.
• At your request, a credit balance will also be offset against future claim amounts. You must inform the KSK of this together with your remuneration statement.

The statement also shows the amount you have to pay monthly as an advance payment for the current calendar year.

• You do not have to make advance payments that do not exceed an amount of EUR 40.00 per month.
• The advance payments for a year are offset against the actual artists' social security contribution for the year in question.

Special notes

Remuneration is everything you spend to receive or use the artistic or journalistic work or performance, for example

• fees,
• purchase prices,
• royalties,
• licenses,
• payments in kind,
• expenses such as telephone charges and the like, and incidental expenses for materials and the like.

The assessment basis does not include

• the turnover tax shown separately in an invoice,
• payments to copyright collecting societies, a KG and OHG, legal entities and to a GmbH & Co. KG, provided they act in their own name,
• profit allocations to shareholders,
• travel expenses reimbursed within the tax exemption limits,
• tax-free expense allowances,
• the so-called "Übungsleiterpauschale" of a maximum of EUR 2,400 per year,
• subsequent duplication costs.

Deadlines

Your annual registration must be made after the end of a calendar year by 31.03. of the following year at the latest.

After the artists' social security contribution has been settled by the artists' social security fund, the required amount must be paid within one month.

Your monthly advance payments must be paid within 10 days of the end of each calendar month.

Processing time

Usually 1 to 2 weeks.

Required documents

• Required Documents

  You do not need to submit any additional documentation.

Forms

• Form, Bavaria-wide: Onlinezugang und Formular

  Please note

  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.

Online procedures

• Jahresmeldung Abgabepflichtige bei der Künstlersozialkasse

  Hier können bei der KSK als abgabepflichtig erfasste Unternehmen Ihre abgabepflichtigen Entgelte online melden.

Fees

• There are no costs for you.

Legal bases

• § 27 Künstlersozialversicherungsgesetz (KSVG)
• § 31 Künstlersozialversicherungsgesetz (KSVG)
• § 33 Künstlersozialversicherungsgesetz (KSVG)

Remedy

• Objection.

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

• Informationen zur Ausgleichsvereinigung auf der Internetseite der Künstlersozialkasse
• Informationen zur Künstlersozialabgabe in der Publikation „Künstlersozialversicherung“ des Bundesministeriums für Arbeit und Soziales