Consequences of the dissolution of an equalization association founded in cooperation with the Artists' Social Security Fund

A compensation association fulfills the obligations of several companies towards the Artists' Social Security Fund. In particular, the equalization agreement pays the artists' social security contribution and the advance payments instead 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 expiry.

If the equalization association is dissolved or you terminate your membership of the equalization association, it will no longer exercise your rights and obligations vis-à-vis the KSK.
In this case, the KSK will contact you. It will inform you which obligations you will have to fulfill yourself again:

• Reporting obligations: You must report the amount you have paid to self-employed artists or journalists in the calendar year to the KSK annually using a form. These are the remunerations subject to tax.
• Record-keeping obligations: You must keep records of the taxable remuneration that you have paid to self-employed artists or journalists in the calendar year.

In addition, the KSK or the German Pension Insurance can check your declarations again. If necessary, they may make additional claims against you as a result of an audit.
The point of contact for all matters relating to artists' social insurance is no longer the compensation association but the KSK.