Verify the obligation to pay artists' social security contributions on payments to shareholders

If your shareholder works for you in an artistic or journalistic capacity, you may be required to pay artists' social security contributions on their remuneration under certain conditions.

If you operate a business subject to the artists' social security contribution, you must submit an annual earnings report to the Artists' Social Security Fund. In doing so, you must report the payments you made in the past calendar year for artistic or journalistic services or works to self-employed individuals. Based on this total, the Artists' Social Security Fund calculates the artists' social security contribution you are required to pay. 

Shareholders can also work self-employed for their company under social security law. If such persons provide artistic or journalistic works or services, the Künstlersozialkasse (Artists' Social Security Fund) uses a special questionnaire to check whether you must include the remuneration paid for this in your earnings report. 
 

You can submit the questionnaires online or by mail.

Online message: 

• Access the online form on the federal portal. This will guide you step by step through the necessary information, which you can enter online. 
  • Note: You need a valid ELSTER certificate to log in to the online form.
• First, enter your personal information, including your submission number. You can find this in the top right corner of the letters from the Künstlersozialkasse.
• On the next page, you can select which questionnaires you would like to submit to the Künstlersozialkasse. 
• Then, depending on the selection of your request, you answer 
  • Questions about society in general, 
  • the corporate law positions or 
  • the activities and compensation of the shareholders. 
• If necessary, upload your partnership agreement or other evidence, for example, a current commercial register extract, employment contracts, or status determination notices.

Notification by mail: 

• The following questionnaires are available in the media center for companies and exploiters on the Künstlersozialkasse website:
  • Assessment of social security status of shareholders/partners of a GmbH, KG, GmbH & Co. KG, OHG or Unternehmergesellschaft (haftungsbeschränkt) – Questionnaire Part I
  • Social security law assessment of shareholders of a GmbH, KG, GmbH & Co. KG, OHG or Unternehmergesellschaft (haftungsbeschränkt) – Questionnaire Part II
• Please fill out the questionnaires completely. Depending on the questionnaire, it contains questions 
  • to society in general, 
  • the corporate law positions or 
  • the activities and compensation of the shareholders. 
• If necessary, attach copies of your articles of association or other proof to the questionnaires, for example 
  • a current extract from the commercial register, 
  • Employment contracts or 
  • Determination of employment status notices.
• Please send the completed and signed questionnaires to the Künstlersozialkasse. 

Upon receipt of the questionnaires, the Künstlersozialkasse will review your information. You will be notified of the result of the review by mail. If there are any questions or if further documents are required, the Künstlersozialkasse will also contact you by mail. 

If the Künstlersozialkasse determines that remuneration paid to your shareholders is part of the assessment basis for the artists' social security tax: 

• You are requested to take the remuneration into account in your future earnings reports. 
• You are requested to correct previously submitted remuneration reports for non-statute-barred years. 
   

There is no deadline.

There are no costs.

No appeal is possible.