Service Finder
Register with the artists' social security fund
Service Description
The Artists' Social Security Fund (KSK) checks whether your company is liable to pay social security contributions under the Artists' Social Security Act.
You may be liable to pay contributions as
- Sole proprietor,
- a corporation,
- a public corporation
- establishment,
- registered association
- and other partnerships.
Any non-profit status recognized under tax law does not prevent the payment of an artists' social security contribution.
The amount of the artists' social security contribution to be paid for the first time is usually reviewed at the same time.
The KSK is available to advise you.
Process flow
You register your company with the Künstlersozialkasse (KSK) so that your obligation to pay contributions can be checked.
- You send the completed "Registration and survey form" to the KSK. You can download the form from the KSK website or the KSK will send it to you on request.
- You can send the form to the KSK informally by post, fax or e-mail.
- The KSK will check whether your company could be liable to pay the tax.
- If this is not the case, you will receive your submitted documents back with an explanatory letter. You will be asked to contact the KSK again if the requirements for a tax liability are met.
- If your company is liable to pay the levy, your data will be recorded. Your obligation to pay contributions will be checked.
- If you have any questions or require proof, the KSK will contact you.
-
Once the check has been completed, you will receive a notification.
- It will state your obligation to pay and, if applicable, the amount of your artists' social security contribution.
- The notice will also state the amount you have to pay monthly in advance for the current calendar year.
- If the KSK comes to the conclusion that your company is not liable to pay the levy, you will receive a written notification to this effect.
Requirements
You are not yet registered as a company with the Künstlersozialkasse.
You operate a company with one of the following business purposes:
- Book, press and other publishing houses, press agencies including picture services,
- Theaters with the exception of film theaters, orchestras, choirs and similar companies,
- theater, concert and guest performance management companies as well as other companies whose main purpose is to provide for the performance or presentation of artistic or journalistic works or performances,
- Radio, television,
- Production of recorded video and audio media, reproduction only,
- Galleries, art trade,
- advertising or public relations work for third parties,
- Variety and circus companies, museums,
- training and further education institutions for artistic or journalistic activities
You run another business and meet one of the following requirements:
- You commission self-employed artists or publicists to carry out advertising or public relations work for your company.
- You commission self-employed artists or journalists to use their works or services for your company. You want to generate income in connection with this use.
- In a calendar year, you hold more than 3 events at which self-employed artists or journalists are commissioned. You want to generate income in connection with this use.
- In all three cases, more than EUR 450.00 in fees are paid per year.
Which documents are required?
You submit a copy of one of the following documents, if applicable and available:
- Extract from the commercial register,
- Extract from the register of associations,
- Extract from the register of cooperatives,
- Extract from the partnership register,
- Registration with the trade register,
- articles of association.
If you are unable to provide any of these documents, please contact the Künstlersozialkasse to find out which documents you need to submit.
What are the fees?
There are no costs for you.
What deadlines do I have to pay attention to?
Your registration must be submitted by March 31 of the following year at the latest if the requirements for the tax obligation were met in the previous calendar year.
Processing duration
Usually 2 to 4 months.
Legal basis
Applications / forms
- Appeal.
Detailed information on how to lodge an objection can be found in the notice on the settlement of the artists' social security contribution.
Appeal
Forms: yes
Online procedure possible: no
Written form required: no
Personal appearance required: no
What else should I know?
Artists' social insurance has included self-employed artists and journalists in the protection of statutory social insurance since 1983. The special feature here is that, as with employees, this group of people only have to pay around half of their contributions themselves.
The other half of the contribution is financed by a federal subsidy and a levy on companies that exploit artistic and journalistic services.
Since the introduction of artists' social insurance, any use of an artistic or journalistic service by your company can be subject to social security contributions.
The artists' social security contribution must be paid for the use of self-employed artistic or journalistic services.
Further Information
- Information on the artists' social security contribution
- Information on who is liable to pay the tax
- Information on the assessment basis for the artists' social security contribution
- Information leaflet "General information and procedures"
- Information leaflet "Artistic/publishing activities and tax rates"
- Information brochure "Artists' Social Security Remuneration Ordinance" with exceptions to the assessment basis
- All information leaflets and checklists in the Media Center for companies and users of the Künstlersozialkasse
- Frequently asked questions (FAQ's)
Author
The text was automatically translated based on the German content.
- Artists' social security contribution registration by the entrepreneur
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Labor and Social Affairs
Professionally released on
20.05.2021
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Competent Authority
Künstlersozialkasse (KSK)
Address
26384 Wilhelmshaven
Postal address
Telephone
+49 4421 9734051500Remark: Service Center
Fax
+49 4421 7543-5080Remark: For insured persons
Fax
+49 4421 7543-5062Remark: For recyclers
Fax
+49 4421 7543-5050Remark: Legal department
DE-Mail
poststelle@kuenstlersozialkasse.de-mail.deOpening times
Service Center (Hotline):
Monday 09:00 - 16:00
Tuesday 09:00 - 16:00
Wednesday 09:00 - 16:00
Thursday 09:00 - 16:00
Friday 09:00 - 16:00
Visits are possible by appointment.