Service Finder
Registering with the artists' social insurance fund
Service Description
The Künstlersozialkasse (KSK) checks whether your company is liable to pay contributions under the Artists' Social Insurance Act.
You can be liable to pay contributions as
- sole proprietor,
- a corporation,
- public corporation,
- institution,
- registered association
- and other associations of persons.
Their possible non-profit status recognised under tax law does not prevent an artists' social security contribution from having to be paid.
The amount of the artists' social security contribution to be paid for the first time is usually checked at the same time.
The KSK is at your disposal for advice.
Process flow
You register your company with the Künstlersozialkasse (KSK) so that your obligation to pay contributions can be checked.
- You send the KSK the completed "Registration and Survey Form". You can download the form from the KSK website or you can have it sent to you by the KSK if required.
- You can send the form informally to the KSK by post, fax or e-mail.
- The KSK will check whether your company could be liable for the levy.
- If this is not the case, you will receive your submitted documents back with a clarifying letter. You will be asked to report to the KSK again if the conditions for a levy obligation are met.
- If your company qualifies for compulsory contributions, your data will be recorded. Your obligation to pay the levy will be checked.
- If there are any questions or if proof is required, the KSK will contact you.
-
When the examination is completed, you will receive a notice.
- It will contain the determination of your obligation to pay contributions and, if applicable, the amount of your artists' social security contribution.
- The assessment also shows the amount you would have to pay monthly as an advance payment 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 have not yet been registered as a business with the Künstlersozialkasse.
You run a business with one of the following business purposes:
- Book, press and other publishing houses, press agencies including picture services,
- theatres with the exception of film theatres, orchestras, choirs and similar enterprises,
- theatrical, concert and touring management companies and other undertakings the essential purpose of which is to provide for the performance or presentation of artistic or journalistic works or services,
- radio, television,
- production of recorded image and sound carriers, exclusively for reproduction,
- galleries, art trade,
- advertising or public relations for third parties,
- vaudeville and circus companies, museums,
- educational and training establishments for artistic or journalistic activities.
You operate another business and meet one of the following requirements:
- You commission artistically or journalistically self-employed persons for your company's advertising or public relations work.
- 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 persons working as artists or journalists on a self-employed basis are commissioned. You want to generate income in connection with this use.
- In all three cases, you pay more than EUR 450.00 in fees per year.
Which documents are required?
You submit a copy of one of the following proofs, if applicable and available:
- Extract from the Commercial Register,
- extract from the register of associations,
- extract from the register of cooperatives,
- extract from the register of partnerships,
- 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 application must be submitted no later than 31.03. of the following year if the conditions for the duty to pay duty were fulfilled in the previous calendar year.
Processing duration
Usually 2 to 4 months.
Legal basis
Applications / forms
- Objection.
Detailed information on how to file 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?
Since 1983, self-employed artists and journalists have been covered by the statutory social security system under the artists' social insurance scheme. The special feature here is that this group of persons, as with employees, only has to pay about 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 the artists' social insurance, every 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 independent artistic or journalistic services.
Further Information
- Informationen zur Künstlersozialabgabe
- Informationen, wer abgabepflichtig ist
- Informationen zur Bemessungsgrundlage der Künstlersozialabgabe
- Informationsschrift „Allgemeines und Verfahren“
- Informationsschrift „Künstlerische/publizistische Tätigkeiten und Abgabesätze“
- Informationsschrift „Künstlersozialversicherungs-Entgeltverordnung“ mit Ausnahmen zur Bemessungsgrundlage
- Alle Informationsschriften und Checklisten im Mediencenter für Unternehmen und Verwerter der Künstlersozialkasse
- Häufige Fragen (FAQ’s)
Author
- Künstlersozialabgabe Anmeldung durch den Unternehmer
Remark: Anzeige der Leistung im Ursprungsportal
Technically approved by
Federal Ministry of Labour and Social Affairs
Source: Zuständigkeitsfinder Thüringen (Linie6PLus)
Competent Authority
Künstlersozialkasse (KSK)
Address
26384 Wilhelmshaven
Postal address
Telephone
+49 4421 9734051500Fax
+49 4421 7543-5080Fax
+49 4421 7543-5062Fax
+49 4421 7543-5050DE-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.