Consequences of the dissolution of a compensation association founded in cooperation with the Künstlersozialkasse

If the equalization association of which you are a member is dissolved or you leave the equalization association, you must resume your obligations toward the Künstlersozialkasse (KSK) yourself.

An equalization association fulfills the obligations of multiple companies toward the Artists' Social Security Fund. In particular, the equalization agreement pays the artists' social security contribution and the advance payments in place of the companies.
A compensation association of which you are a member is dissolved if

• the equalization association or the KSK terminate the agreement or
• by expiration.

When the clearing association is dissolved or you terminate your membership in the clearing association, it will no longer exercise your rights and obligations toward the KSK.
In this case, the KSK will contact you. It will inform you which obligations you must resume yourself:

• Reporting obligations: You must report the total amount you paid in the calendar year to self-employed artists or journalists annually to the KSK using the official form. These are the levy-liable payments.
• Recording requirements: You must keep records of the taxable remuneration that you have paid in the calendar year to self-employed artists or journalists.  

In addition, the KSK or the German Pension Insurance can review your reports again. As a result of an audit, they may demand additional payments from you.
The contact point for all matters concerning the artists' social insurance is no longer the compensation association, but rather the KSK.

The equalization association will inform you about the end of the agreement or the termination of the membership. Subsequently, the Künstlersozialkasse will inform you of the further procedure:

• You will receive a letter from the KSK. It informs you that
  • membership in the compensation association ends and
  • that the annual reports will have to be submitted directly by you again in the future.
• End of the first year after termination of the settlement agreement: The KSK will send you the reporting form for the levy-liable remuneration.
• After reporting the remuneration subject to the levy, you will receive a notification from the KSK. This will show the amount
  • of the artists' social security contribution to be paid and
  • or monthly prepayments.
• There is the option to make voluntary prepayments until then, quoting the tax reference number.

You do not have to meet any deadlines.

There are no costs for you.

No legal remedies are available.