Consequences of the dissolution of a compensation association established in cooperation with the artists' social security fund

A compensation association fulfils the obligations of several companies vis-à-vis the artists' social insurance fund. In particular, the equalisation association 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 equalisation association or the KSK terminates the agreement, or
• by expiring.

If the equalisation association is dissolved or you terminate your membership of the equalisation association, it will no longer exercise your rights and obligations towards the KSK.
In this case, the KSK will contact you. It will tell you which obligations you have to take care of yourself again:

• Reporting obligations: You must report the amount you have paid to self-employed persons working in an artistic or journalistic capacity in the calendar year to the KSK each year using a form. These are the remunerations subject to levy.
• Obligation to keep records: You must keep records of the leviable remunerations that you have paid in the calendar year to persons who are self-employed in an artistic or journalistic capacity.

In addition, the KSK or the Deutsche Rentenversicherung (German Pension Insurance Fund) may check your declarations again. If necessary, they will make additional demands of you as a result of an audit.
The contact for all matters relating to artists' social insurance is no longer the equalisation association but the KSK.