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 will check whether you have acted in accordance with your duties or in breach of regulations.

As an insured person or insured person, you are acting in violation of the Artists' Social Insurance Act if you act intentionally or negligently:
- fail to provide information on request, or provide incorrect or incomplete information,
- do not, do not correctly or do not fully comply with the obligation to provide information or submit documents on request, or
- do not comply with the reporting obligation in a timely, correct or complete manner.

As a company liable to pay contributions, you are acting in violation of 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, not correctly or not completely comply with the obligation to provide information or submit documents upon request.

If you have acted in breach of the regulations, the KSK may impose a fine. In this case, you will receive a fine notice. The fine notice includes, among other things
- the breach of duty
- the fine regulations
- 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 liable to pay the levy:
Fines per violation: EUR 5.00 to EUR 50,000.00