Artists' social security fund; notification of the remuneration subject to the levy after dissolution of the equalization association
If the equalization association of which you are a member dissolves or you leave the equalization association, you will have to assume your obligations towards the Künstlersozialkasse (KSK) yourself again.
Description
A compensation association fulfills the obligations of several companies vis-à-vis the artists' social insurance fund. In particular, the equalization association pays the artists' social security contribution and the advance payments instead of the companies.
An equalization association of which you are a member is dissolved if
- the equalization association or the KSK terminates the agreement, or
- by expiry.
If the equalization association is dissolved or you terminate your membership in the equalization association, it will no longer exercise your rights and obligations towards the KSK.
In this case, the KSK will contact you. It will tell you which obligations you have to take care of yourself again:
- Reporting obligations: You must report the amount that you have paid in the calendar year to persons who are self-employed in the artistic or journalistic field to the KSK each year using a form. These are the remunerations subject to levy.
- Record-keeping obligations: You must keep records of the leviable remunerations that you have paid to persons working in an artistic or journalistic capacity on a self-employed basis in the calendar year.
In addition, the KSK or the German Pension Insurance may check your reports again. If necessary, they will collect additional claims from you as a result of an audit.
The contact for all matters relating to artists' social insurance is no longer the equalization association but the KSK.
Prerequisites
- The compensation association of which you are a member is dissolved or
- You terminate your membership in the equalization association.
Procedure
The compensation association will inform you about the end of the agreement or the termination of membership. The artists' social insurance fund will then inform you of the further procedure:
- You will receive a letter from the KSK. It informs you that
- the membership in the equalization association ends and
- the annual reports are to be submitted directly by you again in the future.
- End of the first year after termination of the equalization agreement: The KSK will send you the reporting form for the remuneration subject to levy.
- After reporting the charges subject to the levy, you will receive a notice from the KSK. This will show the amount
- of the artists' social security contributions to be paid and
- or monthly advance payments.
- It is possible to make voluntary advance payments up to this point, stating the levy number.
Deadlines
You do not have to meet any deadlines.
Remedy
No legal remedies are available.
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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