Künstlersozialkasse; issuance of a statement in fine proceedings
Are you insured with the Künstlersozialkasse (KSK) or are you liable to pay contributions and violate your obligations? Then the KSK can impose a fine.
Description
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
Prerequisites
You
- are insured with the Künstlersozialkasse or operate a company subject to the levy and
- have acted in a manner that is in violation of the Künstlersozialversicherungsgesetz.
Procedure
This is how the fine procedure works:
- You will receive a notice from the Künstlersozialkasse stating that
- KSK accuses you of disorderly conduct and you are therefore
- you are to pay a fine as a result.
- You can submit your comments in writing within the period specified in the notification.
- KSK will take your written statement into account when making its decision.
- If there are any queries regarding your letter or if documents are required, you will receive a written message.
- Reply and submit the requested documents within the deadline specified in the notice.
- Subsequently, you will receive a notice or communication about the KSK's decision.
Deadlines
The fine and the costs shall be paid no later than 2 weeks after the decision imposing the fine has become final.
Processing time
Average 10 to 12 weeks.
Remedy
- Appeal
Detailed information on how to appeal can be found in the penalty notice.
Links to more information
Status: 29.08.2022
Responsible for editing: Bundesministerium für Arbeit und Soziales
- Online transactions, Bavaria-wide
- Online transactions, locally limited
- Prefillable Form, Bavaria-wide
- Legal bases, Bavaria-wide
- Legal bases, locally limited
- Fees, Bavaria-wide
- Fees, locally limited
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