Change artists' social security contribution report

If your previous earnings report is incorrect, you must inform the Künstlersozialkasse and correct your report.

If you run a company that is subject to the artists' social security contribution (Künstlersozialabgabe), you must submit an annual earnings report to the Artists' Social Security Fund (Künstlersozialkasse). You must report the payments you made in the past calendar year to self-employed individuals for artistic or journalistic services or works. The artists' social security contribution payable by you is calculated on the basis of this total amount.

If you discover that the earnings report you submitted is incorrect or incomplete, inform the Künstlersozialkasse and submit a correction report.

The Artists' Social Security Fund is checking whether the amount of the levy under the Artists' Social Security Act changes as a result of your corrected report.

If a tax audit or an audit by the German Pension Insurance has been announced by the Künstlersozialkasse, please do not submit a correction report to the Künstlersozialkasse. The change will be taken into account as part of the audit.

The Künstlersozialkasse will be happy to advise you.

You can submit your correction notice online or by mail.

Online message:

• Access the online application on the federal portal verwaltung.bund.de. This will guide you step by step through the required information, which you can enter electronically.
• Note: You need a valid ELSTER certificate to log in to the online form.
• You will need approximately 5 minutes to complete the online application.
• 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, please enter the corrected total remuneration and provide a justification for your correction.

 Notification by mail:

• A "correction reporting form" is available in the media center for companies and exploiters on the Künstlersozialkasse website.
• Please fill out the form completely. This includes providing a reason for the correction.

• Send the completed form to the Artists' Social Security Fund. You can submit an informal application to the Artists' Social Security Fund. Please provide a reason for the correction in every case.

Upon receipt of your notification, the Künstlersozialkasse will review your information. If there are any questions or if further documents are required, the Künstlersozialkasse will contact you by post. If your corrected report is comprehensible:

• You will receive a new statement from the Artists' Social Security Fund.
• If the new statement results in an additional payment, you must pay this amount to the Künstlersozialkasse.
• Should the new statement result in a credit for you, the Künstlersozialkasse will generally refund this amount automatically to your account.

If your corrected message is not comprehensible:

• You will receive an official notice in which the Künstlersozialkasse refuses a correction of the billing.

There is no deadline for submitting a correction notice. However, the Artists' Social Security Fund checks whether the subsequent collection of the artists' social security contribution or a claim for the refund of overpaid artists' social security contributions has already become time-barred.

There are no costs for you.

• Objection
  Detailed information on how to file an appeal can be found in the notification from the Künstlersozialkasse.