Service Finder
Result of a company audit by the German Pension Insurance
Service Description
As a rule, companies with dependent employees are audited by the German Pension Insurance every 4 years at the latest. The audit concerns the proper fulfillment of your reporting obligations as well as your timely and complete payment of contributions. You can be audited not only by Deutsche Rentenversicherung, but also by the Künstlersozialkasse (KSK).
The KSK accepts the audit result of the German Pension Insurance. The KSK will adjust your contribution account accordingly.
After the audit, the KSK checks whether you are meeting any payment obligations.
If you were not registered with the KSK, you will be registered under a tax number.
Process flow
The German Pension Insurance informs the KSK about your established obligation to pay or the amount of the artists' social security contribution.
- The KSK will transfer the audit result to your company.
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You will not receive any notification or request for payment from the KSK regarding the German Pension Insurance's audit result. Your payment obligation and the payment deadline, if applicable, will be set out in the notification from the German Pension Insurance.
- In this case, transfer the money to the KSK. The account details can be found in the notice from Deutsche Rentenversicherung.
- If your current payment arrears differ from the payment request in the notice from the German Pension Insurance, you will receive corresponding information from the KSK.
- The KSK will check whether you are meeting your payment obligations from the assessment notice.
- Any credit balance will usually be refunded to you immediately.
- If the audit period does not end on December 31 of the previous year, you will usually receive a notification form from the KSK for the years for which no notification has yet been received.
- If the audit period ends prematurely due to the closure of your business, the KSK will not request any missing remuneration reports.
Requirements
You have received a notification from the German Pension Insurance about the determination of your obligation to pay social security contributions or about a change in the artists' social security contributions.
Which documents are required?
You do not need to submit any documents.
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 5 to 8 days
Applications / forms
No legal remedies are provided for.
Appeal
Forms: no
Online procedure possible: no
Written form required: no
Personal appearance required: no
Further Information
Author
The text was automatically translated based on the German content.
- Company audit by German Pension Insurance Audit
Remark: Display of performance in the source portal
Technically approved by
Federal Ministry of Labor and Social Affairs (BMAS)
Professionally released on
25.11.2021
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)