Paying social security contributions for artists

The Artists’ Social Security Act (KSVG) offers self-employed artists and journalists social protection through pension, sickness and nursing care insurance schemes. Like employees, they only pay approximately half of the insurance contributions; the other half comes out of the Artists’ Social Security Fund (KSK).

The funds required to cover the KSK’s half of the contributions are financed by:

• a subsidy from the federal government and;
• an artists’ social security levy for companies that make use of the artistic and journalistic services (users).

As a "user", in principle you must pay a social security contribution for any use of artistic and journalistic services:

• For salaried artists and journalists, you must pay the full social security contribution to the relevant agency, as is the case for all employees in the social security contribution scheme.
• For self-employed artists and journalists, you must pay the artists’ social security contributions to the KSK if your company belongs to the group of "typical users" or if, as another type of company, you commission work from this group of people more than occasionally.

"Typical users" include, for example, publishing houses, event organisers, galleries or advertising firms.

For other companies, you are liable to pay contributions if you commission work from self-employed artists or journalists on more than an occasional basis, for the purpose of self-promotion or profit.

Work is said to be commissioned "on more than an occasional basis" if the total amount of all fees paid in a calendar year exceeds EUR 450. If companies that do not belong to the group of typical users commission work from self-employed artists or journalists for profit, the commissioning of work is only occasional even if no more than three events are held in a calendar year (this excludes musical societies with their own choirmasters or conductors). As a taxable company, you must participate in the statutory registration process. The first step is informal registration for the KSK.

The basis for assessment of the KSK is all fees paid to self-employed artists and journalists in a calendar year. A flat rate applies.

By 30 September each year, the contribution rate applying to the subsequent calendar year is set by the "Artists’ Social Security Contributions Regulation" of the Federal Ministry of Labour and Social Affairs.
 

• Registration and questionnaire form
• Copies of your entries in the trade, commercial or association register
• Articles of association

Forms? Yes.
Can I register online? In some instances (new registrations in writing, subsequent declarations online)
Do I need to register in writing? No.
Do I need to register in person? No.

• You belong to the group of "typical users" or
• commission work from self-employed artists or journalists more than occasionally for the purpose of self-promotion or profit
• Your registered office is in Germany

To register with the Artists’ Social Security Fund for the first time, please use the registration and questionnaire form:

• Download the registration and questionnaire form from the Artists’ Social Security Fund website,
• complete it and submit it to the Artists’ Social Security Fund,
• where available, enclose copies of your entries in the trade, commercial or association register and also, in the case of associations, your articles of association, with your registration and questionnaire form.

The Artists’ Social Security Fund will check whether you are liable to pay on the basis of these documents and inform you of the outcome in writing. 

If you are already registered with the Artists’ Social Security Fund as a taxable company and wish to declare your taxable fees:

• Please use the "declaration form" for the corresponding year, stating your tax number, or use the online form on the Artists’ Social Security Fund website. The Artists’ Social Security Fund will send you an authentication code every year.

• The total of all fees paid in a given year must be declared to the Artists’ Social Security Fund by 31 March of the subsequent year
• This annual declaration is followed by a settlement of the artists’ social security contributions for the preceding year.
• You must pay the monthly advance payments for artists’ social security contributions to the Artists’ Social Security Fund by the 10th of the following month.
• If the payments are not made on time, the Artists’ Social Security Fund will charge reminder fees and monthly late payment fines amounting to 1 percent of the arrears.

For 2019, the contribution amount is 4.2 percent.