Fines imposed by the Künstlersozialkasse for breach of obligations

If you are insured or liable to pay contributions under the Artists' Social Insurance Act, you have certain obligations. The Künstlersozialkasse examines whether you have acted dutifully or irregularly.

As an insured person, you are acting irregularly according to the Artists' Social Insurance Act if you intentionally or negligently:
- fail to provide information, or provide incorrect or incomplete information, when requested to do so,
- do not, incorrectly or incompletely comply with the obligation to provide information or to submit documents when requested to do so, or
- fail to comply with the reporting obligation in good time, correctly or in full.

As a company liable to pay the levy, you are acting in breach of regulations under the Artists' Social Insurance Act if you intentionally or negligently:
- fail to report the assessment basis for the artists' social security levy on time or correctly,
- do not keep records, or do not keep them correctly or completely, or
- do not, incorrectly or incompletely comply with the obligation to provide information or to submit documents when requested to do so.

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

The amount of a fine depends on the individual case.
For insured persons:
Fine range per violation: EUR 5.00 to EUR 5,000.00.
For companies subject to the levy:
Fine range per violation: EUR 5.00 to EUR 50,000.00