Service Finder
Check obligation to pay the artists' social security contribution on shareholder salary
Service Description
The Künstlersozialkasse (KSK) uses a special questionnaire to check whether you have to include the payments to your shareholders in your declaration of taxable remuneration.
If the requirements are met, you must include the payments in full in your declarations. The type of remuneration paid to your shareholders is irrelevant. In addition to the actual salary, you must, for example, also report payments to private pension funds, insurance policies and the solidarity surcharge paid on behalf of your shareholder.
The KSK may write to you to check your shareholders. You will then be asked to submit the forms to the KSK. You are obliged to comply with this request.
Process flow
You inform the KSK that your shareholder is artistically or journalistically active for your company:
- You submit the completed questionnaire to the KSK.
- The KSK checks your details.
- 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 must pay KSK on the earnings of your partners, you will be asked to include the amount of the payments in the notification.
- You will be asked to correct your declarations for previous years if they are not yet time-barred.
Requirements
Your taxable company markets artistic or journalistic services or works.
Your company is a
- limited liability company (GmbH),
- limited partnership (KG),
- GmbH & Co. KG,
- general partnership (OHG) or
- entrepreneurial company (haftungsbeschränkt).
Your shareholder is self-employed under social security law and works as an artist or journalist for your company.
Which documents are required?
- Managing director contracts
- Service or work contracts for shareholders
- current extract from the commercial register
What are the fees?
There are no costs for you.
What deadlines do I have to pay attention to?
You do not have to meet any deadlines.
Processing duration
Usually 1 to 2 months.
Legal basis
Appeal
Forms: yes
Online procedure possible: no
Written form required: no
Personal appearance required: no
Author
The text was automatically translated based on the German content.
- Artists' social security contribution Shareholder remuneration as part of the assessment basis Audit
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Labor and Social Affairs
Professionally released on
30.07.2021
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.
