Check obligation to pay the artists' social security contribution on shareholder remuneration

You can submit the questionnaires online or by post.

Online message:

• Call up the online form on the federal portal. This will guide you step by step through the necessary information that you can enter online.
  • Note: You will need a valid ELSTER certificate to log in to the online form.
• First enter your personal details, including your tax number. You will find this on the letter from the Künstlersozialkasse in the top right-hand corner.
• On the next page, select which questionnaires you would like to send to the Künstlersozialkasse.
• Then, depending on your selection, answer the following questions
  • Questions about the company in general,
  • the positions under company law or
  • the activities and remuneration of the shareholders.
• If necessary, upload your articles of association or supporting documents, for example a current extract from the commercial register, employment contracts or status assessment notices.

Notification by post:

• The following questionnaires are available in the media center for companies and users on the website of the Künstlersozialkasse:
  • Social security assessment of shareholders of a GmbH, KG, GmbH & Co KG, OHG or Unternehmergesellschaft (haftungsbeschränkt) - Questionnaire Part I
  • Social security assessment of shareholders of a GmbH, KG, GmbH & Co. KG, OHG or Unternehmergesellschaft (haftungsbeschränkt) - Questionnaire Part II
• Please complete the questionnaires in full. Depending on the questionnaire, this includes the following questions
  • about the company in general,
  • the positions under company law or
  • the activities and remuneration of the shareholders.
• If necessary, attach a copy of your articles of association or supporting documents to the questionnaires, for example
  • a current extract from the commercial register,
  • employment contracts or
  • status determination notices.
• Please send the completed and signed questionnaires to the Künstlersozialkasse.

Once the questionnaires have been received, the Künstlersozialkasse will check your details. You will receive notification of the result of the check by post. If there are any queries or further documents are required, the Künstlersozialkasse will also contact you by post.

If the Künstlersozialkasse determines that your partners' remuneration is part of the assessment basis for the artists' social security contribution:

• You will be asked to take the remuneration into account in your future remuneration reports.
• You will be asked to correct remuneration declarations already submitted for years that are not time-barred.
  

• You operate a taxable business in one of the following legal forms:
  • Limited liability company (GmbH)
  • limited partnership (KG)
  • General partnership (OHG)
  • GmbH & Co KG
  • Entrepreneurial company (limited liability)
  • Entrepreneurial company (limited liability) & Co. KG
• You market artistic or journalistic works or services.
• Your partner is self-employed under social security law and works for you as an artist or journalist.
  

• Completed online form or PDF form "Social security assessment of shareholders of a GmbH, KG, GmbH & Co. KG or entrepreneurial company (limited liability)"
• Employment contracts concluded with managing directors
• Service or work contracts concluded with shareholders
• current extract from the commercial register
  

There are no costs.

There is no deadline.

• § Section 25 of the Artists' Social Insurance Act (KSVG)
• § Section 29 of the Artists' Social Insurance Act (KSVG)

An appeal is not possible.

• Form for the social security assessment of shareholders (Part I - Questions about the company)
• Form for the social security assessment of shareholders (Part II - Questions about shareholders)

10.07.2024