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Advise unregistered companies on the artists' social security contribution

Gültigkeitsgebiet: Bundesweit

Quick info

The Künstlersozialkasse advises you on all questions regarding the artists' social security tax.  

Description

The Künstlersozialkasse (KSK) informs you, as a potential entrepreneur or exploiter obligated to pay the artists' social security contribution, about your rights and obligations. 

You will receive information on whether you are subject to the artists' social security contribution as an entrepreneur or exploiter and the amount of the contribution payable. 

This includes, among other things, the following points:

  • why are you subject to the artists' social security contribution,
  • when do you have to pay the artists' social security contribution,
  • what must be taken into account in your remuneration report,
  • who is a self-employed artist or journalist,
  • what is the levy rate,
  • what is the general procedure,
  • how do you fulfill your recording obligation, 
  • What information do you need to provide,
  • When do you have to pay a late payment penalty?,
  • What are the rules regarding the statute of limitations?,
  • What is a balancing group.

There is a special provision whereby self-employed artists and journalists only have to pay half of their contributions themselves. The other half is financed by a federal subsidy and the artists' social security tax paid by companies.  
   

Procedure

You submit questions to the KSK by telephone or in writing, or request information on the artists' social security contribution by electronic means.

  • The KSK will inform you in writing, by phone, or electronically.

Deadlines

You do not have to meet any deadlines.

Costs & Fees

There are no costs for you.

Legal basis

further information

Technical approval

Federal Ministry of Labour and Social Affairs 

legal remedy

 No legal remedies are provided for.
 

Stichwörter

  • Tax Liability in Principle
  • Typical scrap dealers
  • Delivery height
  • additional costs
  • Artists' Social Security Act
  • Artistic activity
  • publicist
  • house advertiser
  • artists' social security contribution
  • Information and advice
  • Journalistic activity
  • Artist
  • Consult
  • Basis of assessment
  • general clause
  • marginal earnings threshold
  • Artists' Social Security Fund
  • Registration and survey form
  • Recycler
  • Advance payment
  • compensation association
  • Registration form
  • amount of the duty to surrender
  • Insignificance
  • remuneration concept
  • Company