If you are insured or liable to pay contributions under the Artists' Social Insurance Act, you have certain obligations. The Künstlersozialkasse will check whether you have acted in accordance with your duties or in an irregular manner.
As an insured person or insured person, you are acting irregularly according to the Artists' Social Insurance Act if you intentionally or negligently:
- do not provide information on request, do not provide it correctly or do not provide it completely,
- do not comply with the obligation to provide information or to submit information on request, do not comply with it correctly or do not comply with it completely or
- do not comply with the obligation to report on time, do not comply with it correctly or do not comply with it completely.
As a company liable to pay the levy, you are acting in breach of regulations under the Artists' Social Security Act if you intentionally or negligently:
- fail to report the assessment basis for the artists' social security levy on time or correctly,
- fail to keep records, fail to do so correctly or completely, or
- fail to comply with the duty to provide information or to submit records on request, fail to do so correctly or completely.
If you have acted irregularly, the KSK may impose a fine. In this case, you will receive a penalty notice. The penalty notice contains, among other things:
- the breach of duty
- the provisions on fines
- the fine imposed
- the amount of the fee and expenses (costs).
The amount of a fine depends on the individual case.
For insured persons:
Fine per violation: EUR 5.00 to EUR 5,000.00
For companies liable to pay a fine:
Fine per violation: EUR 5.00 to EUR 50,000.00