Advising non-registered companies on the artists' social security contribution

The Artists' Social Security Fund (KSK) informs you as a potential entrepreneur or user who is obliged to pay the artists' social security contribution about your rights and obligations.

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

This includes the following points, among others:

• why you are liable to pay the artists' social security contribution,
• when 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 rate of the levy,
• what is the general procedure?
• how do you fulfill your obligation to keep records,
• what information you have to provide,
• when do you have to pay a late payment surcharge?
• how is the statute of limitations regulated,
• what is an equalization association.

The special feature is that 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 companies' artists' social security contributions.