Request to a company to register with the artists' social security fund
Source: Serviceportal Rheinland-PfalzThe Artists' Social Security Fund (KSK) can check your obligation to pay contributions under the Artists' Social Security Act if you have not yet registered with the KSK.
You may be liable to pay contributions as
- Sole proprietor,
- a corporation,
- public corporation,
- institution,
- registered association
- and other partnerships.
If your non-profit status is recognized under tax law, this does not prevent you from having to pay an artists' social security contribution.
The KSK is available to advise you.
The Künstlersozialkasse (artists' social insurance fund) learns of a possible obligation to pay contributions for your company.
- The KSK will check whether you have registered your company or whether a German pension insurance institution has already checked your obligation to pay contributions.
- If this is not the case, you will be asked to submit the registration and survey form to check your obligation to pay contributions.
- You can download the registration and survey form from the KSK website.
- You can send the form to the KSK informally by post, fax or e-mail.
- If there are any questions or missing documents, the KSK will contact you.
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Once the assessment has been completed, you will receive a notification.
- The notice contains the determination of your obligation to pay and, if applicable, the amount of your artists' social security contribution.
- The notice will also state the amount you must pay each month as an advance payment for the current calendar year.
If you do not comply with your obligation to provide information, the KSK will check the files and determine your obligation to pay the levy due to lack of cooperation on the basis of the findings to date.
You are not yet registered as a company with the Artists' Social Security Fund.
You have not yet complied with your statutory obligation to self-register. The KSK has indications that your company is probably liable to pay contributions.
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.
There are no costs for you.
Submission of the registration and data collection form: 1 month from the date of the request by the Künstlersozialkasse.
Obligation to self-register: No later than March 31 of the following year if the requirements for the obligation to pay contributions were met in the previous calendar year.
Usually 2 to 4 months.
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Contradiction.
Detailed information on how to lodge an objection can be found in the notice on the settlement of the artists' social security contribution.
Forms: yes
Online procedure possible: no
Written form required: no
Personal appearance required: no
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 may be subject to social security contributions.
The artists' social security contribution must be paid for the use of self-employed artistic or journalistic services.
- Information on the artists' social security contribution on the KSK website
- Information on the tax obligation on the KSK website
- Information on the assessment basis for the artists' social security contribution on the KSK website
- Information brochure "General information and procedures" of the KSK
- Information brochure "Artistic/publishing activities and tax rates" from the KSK
- Information leaflet "Künstlersozialversicherungs-Entgeltverordnung" (with exceptions to the assessment basis) of the KSK
- All information leaflets and checklists in the Media Center for companies and users of the Künstlersozialkasse
- Answers to frequently asked questions (FAQ) from companies and recyclers on the KSK website
28.06.2021
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