Fine proceedings by the Artists' Social Security Fund for breach of obligations

Are you insured with or subject to the levy of the Artists' Social Security Fund (KSK) and are you in breach of your obligations? Then the KSK can impose a fine.

If you are insured or subject to contributions under the Artists' Social Insurance Act, you have certain obligations. The Artists' Social Insurance Fund reviews the file records to determine whether you have acted in compliance with your obligations or committed a regulatory offense.

As an insured person under the Artists' Social Insurance Act, you commit an administrative offense if you intentionally or negligently:
- fail to provide information upon request, or provide incorrect or incomplete information,
fail to comply, or comply incorrectly or incompletely, with a request for information or production of documents, or
fail to comply with the reporting obligation in a timely manner, correctly, or completely.

As a company subject to the levy, you commit an administrative offense under the Artists' Social Security Act if you intentionally or negligently:
- fail to report the assessment basis for the artists' social security contribution on time or correctly,
fail to keep records, or fail to keep them correctly or completely
- fail to comply with the obligation to provide information or submit documents upon request, or do so incorrectly or incompletely.

If you have acted unlawfully, the KSK can impose a fine. In this case, you will receive a penalty notice. The penalty notice includes, among other things:
- the breach of duty
- the fine provisions
- the imposed fine
- the amount of the fee and expenses (costs)

The amount of a fine depends on the specific circumstances of each individual case.
For insured persons:
Range of fines per violation: EUR 5.00 to EUR 5,000.00
For companies required to file:
Range of fines per violation: EUR 5.00 to EUR 50,000.00

This is how the fine procedure works:

• You will receive a notification from the Künstlersozialkasse stating that
  • the KSK accuses you of unlawful conduct and
  • That is why you are required to pay a fine.
• You can respond to this in writing within the deadline stated in the notice.
• The KSK will take your written statement into account when making its decision.
• If we have any questions regarding your letter or need additional documentation, you will receive a written notice.
  • Please respond and submit the requested documents within the deadline specified in the message.
• You will then receive a decision or notification regarding the KSK's ruling.

The fine and costs must be paid no later than 2 weeks after the fine notice becomes legally binding.

For insured individuals and companies required to pay contributions:
Fees: EUR 25.00 to EUR 7,500.00
Disbursements: EUR 3.50

• Objection
  Detailed information on how to file an appeal can be found in the penalty notice.