Information - Services - Formalities by subjects - Taxes and duties for employees - Dienstleistungsportal Bayern

Companies must pay various taxes and duties for their employees, for example contributions to statutory health and pension insurance. Special regulations apply to certain types of work (e.g. mini-job)

Formalities

Here you will find information about formalities related to this subject:

• Voluntary insurance in the statutory accident insurance; application

  If you are not insured against accidents at work by law, you can apply for voluntary insurance. You can change or cancel the insurance at any time.

• Statutory accident insurance; registration of a company, self-employed or freelance activity

  If you start a business, become self-employed or freelance, you must register this with the statutory accident insurance.

• Household check procedure; registration and deregistration of household assistance, notification of change.

  If you employ a domestic helper on a mini-job basis, you must register them using the household check procedure.

• Artists' social security contribution; submission of the annual report

  If your company is registered with the Künstlersozialkasse, you must submit your annual report for the calculation of the Künstlersozialabgabe.

• Artists' social security contribution; advice for registered companies

  If you have any questions about the artists' social security contribution, you can contact the Künstlersozialkasse.
  

• Artists' social security contribution; advice for non-registered companies

  The Künstlersozialkasse will advise you on all questions concerning the Künstlersozialabgabe.

• Artists' social security contribution; filing an objection against a notice of amendment

  If the Künstlersozialkasse has sent you a notice of amendment and you do not agree with it, you can lodge an objection.

• Artists' social security contribution; notification of the establishment of or accession to a compensation association

  If you run a company that is liable to pay social security contributions, you can reduce the time and effort required to prepare the annual reports by forming a compensation association with other companies. This association assumes the obligations towards the Künstlersozialkasse (KSK).

• Artists' social security contribution; notification of artistic or journalistic activity of a partner

  If your partner works creatively for you, you must pay artists' social security contributions on his or her salary under certain conditions.

• 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.

• Artists' social security contribution; onward transfer through compensation agreement

  If you represent several companies as a compensation association vis-à-vis the Künstlersozialkasse (KSK), you must update the data for your members at the KSK annually and collect the artists' social security contribution and forward it to the KSK.

• Künstlersozialkasse; registration by entrepreneurs

  If you run a business that is subject to the levy, you must register your business with the Künstlersozialkasse.

• Wage tax; registration by the employer
  The employer must withhold and pay the wage tax.
• Pension insurance; information and advice

  Statutory pension insurance provides protection against the risks of old age, disability and death, particularly for employees, but also for certain self-employed persons and other groups of persons.