Service Finder
Taxes and social insurance contributions for employees
Businesses must pay a variety of taxes and social insurance contributions for their employees. These include contributions to statutory health insurance and pension schemes. Special rules apply to certain forms of employment (e.g. “mini jobs”).
Services:
Adjusting advance payments to the artists' social security fund
Do you expect to pay significantly lower fees to self-employed artists or publicists compared to the previous year? Then you can apply for a reduction in your monthly advance payments for the artists' social security contribution.
Advice from the Künstlersozialkasse for registered companies
If you have any questions about the artists' social security contribution, you can contact the Künstlersozialkasse.
After registering with the artists' social security fund, appeal against the decision on the obligation to pay the artists' social security contribution
The Künstlersozialkasse has determined that your company is liable for the artists' social security contribution. You do not agree with this and can lodge an objection.
Appeal against a notice of change to the artists' social security contribution
If the Künstlersozialkasse has sent you a notice of change and you do not agree with it, you can lodge an objection.
Apply for change of tax classes during marriage or civil partnership
As a spouse and as a civil partner, you have three possible tax class combinations at your disposal. You are free to choose from these.
Apply for mandatory status clarification for family members working for the company or managing partners
If, according to the registration, there is a certain relationship between you and your employer or if you are a managing partner, the procedure to clarify your employment status with the clearing office is automatically initiated.
Apply for payment relief for companies from the Artists' Social Security Fund
If your company is unable to pay the Artists' Social Insurance Fund's current claim on time, you can apply for payment relief.
Apply for reimbursement of social security contributions as a supplementary benefit to the seasonal short-time allowance
If your company receives seasonal short-time allowance for employees, you can also be reimbursed the social security contributions for these employees under certain conditions.
Apply for voluntary status clarification
If you want to check whether you are self-employed or employed, you can submit an application to determine your employment status.
Applying for reinstatement to the previous status with the Artists' Social Security Fund
Have you missed a statutory deadline for an application or notification? Then, under certain conditions, you can make up the missed deadline without any disadvantages.
Change in church tax deduction upon joining the church
When you join or re-join a church, you are obliged to pay church tax. The procedure for this is largely automated.
Change notification of artists' social security contribution
If your previous remuneration report is incorrect, you must inform the Künstlersozialkasse and correct your report.
Change of church tax deduction in case of leaving the church
Leaving the church eliminates the obligation to pay church tax. The procedure for this is largely automated.
Change tax class after resumption of marital or civil partnership union
If you are no longer permanently separated from your spouse/life partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.
Compensation association in cooperation with the Artists' Social Security Fund
If you represent several companies vis-à-vis the Artists' Social Security Fund (KSK) as a compensation association, you must update the data for your members at the KSK annually and collect the artists' social security contribution and forward it to the KSK.
Electronic wage tax deduction characteristics (ELStAM) Request change
If there are any changes to your ELStAM, you must notify the relevant authority in good time. You can find information on this here.
Enquire about your company's account balance with the artists' social security fund
If you have any questions about your tax account or need a current account statement, you can contact the Künstlersozialkasse.
Notify the artists' social insurance fund of the company's mission
If you have given up or discontinued your business, you must inform the Künstlersozialkasse. The cessation of your company leads to the termination of the artists' social security contribution obligation.
Notify the Künstlersozialkasse of a change in the company's activities
If your company is active in a different sector or the company's activities change, you must inform the Künstlersozialkasse.
Notify the Künstlersozialkasse of changes in legal circumstances
If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.
Notify the Künstlersozialkasse of changes to the company's basic data
You must inform the Künstlersozialkasse if your company's contact details change. You should also inform the Künstlersozialkasse if your contact details change.
Pay payroll tax
As the employer, you withhold the wage tax from the wages paid and, after electronically transmitting the wage tax declaration to the competent tax office, pay the wage tax to the latter.
Register and pay air traffic tax
Airlines that carry out commercial passenger air traffic and transport passengers from German airports to destinations must register and pay the air traffic tax.
Register for the air traffic tax
Air carriers are obliged to register for air transport tax with the competent main customs office. Tax agents for air transport companies must apply for a permit from the competent main customs office.
Register with the artists' social security fund
If you run a company that is liable to pay social security contributions, you must register your company with the Künstlersozialkasse.
Request certificate for payroll tax deduction
Tax office can issue certificate for wage tax deduction if retrieval of electronic wage tax deduction characteristics (ELStAM) is not possible.
Request tax class change for single parents
If you are single and your household includes at least one child for whom you are entitled to the child allowance or child benefit, you can apply for consideration of the relief amount for single parents.
Requesting the withdrawal of a decision by the Artists' Social Security Fund
If it turns out that a decision by the Künstlersozialkasse is incorrect, it will revoke it under certain conditions.
Submit annual declaration for artists' social security contributions
If your company is registered with the Künstlersozialkasse, you generally have to submit an annual remuneration report. The Künstlersozialkasse needs this report in order to calculate the amount of the artists' social security contribution you have to pay.
Submit remuneration report to the Künstlersozialkasse without being asked
If your obligation to pay royalties has ended and you again pay more than EUR 450.00 per year to self-employed artists or journalists or you again organize more than 3 events in a calendar year, you must inform the Künstlersozialkasse.
Take advantage of advice on the obligation to pay artists' social security contributions at information events
Would you like to find out about the artists' social security contribution obligation for your company? Then you can take part in an information event organized by the Artists' Social Security Fund under certain conditions.
Tax class - change upon marriage
You do not want to keep the tax class combination IV/IV automatically assigned upon marriage? Then you and your wife or husband can apply for a tax class change at your responsible tax office.
Tax class - change upon separation
You live permanently separated as part of a marriage or civil partnership? Then the spouse-related tax class combinations are no longer possible from the year after the separation.
Tax office
The tax offices are responsible for assessing and collecting taxes. Almost all concerns can be raised and information provided in the telephone service area.
View electronic wage tax deduction characteristics
The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the wage statement and can be viewed in various ways.
