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.

Description

Prerequisites

Your levy-paying company markets artistic or journalistic performances or works.

Your company is a

  • limited liability company (GmbH)
  • limited partnership (KG),
  • GmbH & Co. KG,
  • general partnership (OHG) or
  • entrepreneurial company (haftungsbeschränkt).

Your partner is self-employed under social security law and works for your company in an artistic or journalistic capacity.

Procedure

You inform the KSK that your partner is artistically or journalistically active for your company:

  • You submit the completed questionnaire to the KSK.
  • The KSK will check your information.
  • If anything is unclear about your details, the KSK will ask you to submit further documents or information.
  • You will receive written notification of the result of the check.
  • If the KSK comes to the conclusion that you have to pay KSK on your partners' earnings, you will be asked to include the amount of the payments in the notification.
  • For previous years, you will be asked to correct your declarations if they are not yet time-barred.

Deadlines

You do not have to meet any deadlines.

Processing time

Usually 1 to 2 months.

Required documents

  • Required Documents

    • Managing director contracts
    • service or work contracts for shareholders
    • Current excerpt from the commercial register

Forms

Fees

  • There are no costs for you.

Status:29.08.2022

Responsible for editing:Bundesministerium für Arbeit und Soziales

  • Online transactions, Bavaria-wide
  • Online transactions, locally limited
  • Form, Bavaria-wide
  • Form, locally limited
  • Prefillable Form, Bavaria-wide
  • Legal bases, Bavaria-wide
  • Legal bases, locally limited
  • Fees, Bavaria-wide
  • Fees, locally limited
Information

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