Taxes and social insurance contributions for employees

Businesses must pay a variety of taxes and social insurance contributions for their employees. These include contributions to statutory health insurance and pension schemes. Special rules apply to certain forms of employment (e.g. “mini jobs”).

Services in Taxes and social insurance contributions for employees

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Adjusting advance payments to the artists' social security fund
Do you expect to pay significantly lower fees to self-employed artists or publicists compared to the previous year? Then you can apply for a reduction in your monthly advance payments for the artists' social security contribution.
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Advise registered companies on the artists' social security contribution
If you have any questions about the artists' social security contribution, you can contact the Künstlersozialkasse.
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After registering with the Künstlersozialkasse, file an objection against the decision on the obligation to pay social security contributions for artists.
The Künstlersozialkasse has determined that your company is liable for the Künstlersozialabgabe. You do not agree with this and can lodge an objection.
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After the death of the spouse or civil partner, the tax class changes in the long term; tax class III can be retained in the short term
If your spouse or civil partner dies, you will be placed in tax class III in the year of death and the following year.
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Apply for a certificate for the deduction of income tax
The tax office can issue a certificate for wage tax deduction if it is not possible to retrieve the electronic wage tax deduction details (ELStAM).
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Apply for a change of tax class for single parents
As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.
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Apply for payment relief for companies from the Artists' Social Security Fund
If your company is unable to pay the Artists' Social Insurance Fund's current claim on time, you can apply for payment relief.
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Applying for a change of tax class during marriage or civil partnership
Would you like to switch to a different tax class? Then please note the conditions for such a change.
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Applying for reinstatement to the previous status with the Artists' Social Security Fund
Have you missed a statutory deadline for an application or notification? Then, under certain conditions, you can make up the missed deadline without any disadvantages.
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Blocking or activating electronic wage tax deduction features for employees
You can have the wage tax deduction features (tax class, child allowances) blocked by notifying your tax office. Your company of employment will then tax your wages according to tax class VI.
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Change electronic income tax deduction features when joining a church
To join or re-join a tax-collecting religious community, you must first submit a declaration to the religious community.
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Change electronic income tax deduction features when leaving the church
To leave a tax-collecting religious community, contact the office responsible for you. There are different regulations depending on the federal state and religious community.
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Change notification of artists' social security contribution
If your previous remuneration report is incorrect, you must inform the Künstlersozialkasse and correct your report.
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Change tax class after resumption of marital or civil partnership union
If you are no longer permanently separated from your spouse/life partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.
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Changing electronic income tax deduction characteristics for multiple employers
If you are employed by several employers side by side, you can decide for yourself which employer should retrieve the family-friendly electronic payroll tax deduction characteristics.
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Check obligation to pay the artists' social security contribution on shareholder remuneration
If your partner works for you as an artist or journalist, you must pay artists' social security contributions on the remuneration under certain conditions.
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Claim reimbursement of social security contributions as a supplementary benefit to seasonal short-time allowance
If your company receives seasonal short-time allowance for employees, you can, under certain conditions, receive additional reimbursement of social insurance contributions for these employees.
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Company audit by the Artists' Social Security Fund
Have you paid fees to self-employed persons for journalistic or artistic services? Then the Künstlersozialkasse (KSK) will check the correct declaration of these fees in your company.
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Electronic income tax deduction characteristics change of address and personal data
If your address or personal data changes, you must communicate the changed data.
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Electronic income tax deduction characteristics change tax class VI for further employment
Wages from all other employment relationships are taxed according to tax class VI.
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Electronic wage tax deduction features (ELStAM)
ELStAM stands for Elektronische LohnSteuerAbzugsMerkmale. These are the individual tax characteristics that the employer needs to carry out the wage tax deduction and which were...
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Enquire about your company's account balance with the artists' social security fund
If you have any questions about your tax account or need a current account statement, you can contact the Künstlersozialkasse.
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File an objection against a notice of change to the artists' social security contribution
If the Künstlersozialkasse has sent you a notice of amendment and you do not agree with it, you can lodge an objection.
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Marriage leads to a change in tax class
You do not want to keep the tax class combination IV/IV that was automatically assigned when you got married? If so, you and your wife or husband can apply for a change of tax class at your local tax office.
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Notify the artists' social insurance fund of the company's mission
If you have given up or discontinued your business, you must inform the Künstlersozialkasse. The cessation of your company leads to the termination of the artists' social security contribution obligation.
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Notify the Künstlersozialkasse of any changes in legal circumstances.
If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.
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Notify the Künstlersozialkasse of changes to the company's basic data
You must inform the Künstlersozialkasse if your company's contact details change. You should also inform the Künstlersozialkasse if your contact details change.
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notify the Künstlersozialkasse of the change in the purpose of the company
If the object of your business has changed, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.
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Permanent separation of spouses and civil partners leads to a change in the tax class.
You live permanently separated as part of a marriage or civil partnership? If so, the spouse-related tax class combinations are no longer possible from the year after the separation.
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Registering and paying wage tax by employers
Are you an employer and have to make payroll tax deductions for your employees? Then take note of the ELStAM regulations.
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Registering or re-registering a company with the artists' social security fund
If you run a company that is liable to pay social security contributions, you must register your company with the Künstlersozialkasse.
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Request mandatory status clarification for collaborating family members or managing partners
If, according to the registration, there is a certain relationship between you and your employer, or if you are a managing partner, the procedure for clarifying your employment status with the clearing office is automatically initiated.
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Request voluntary status clarification
If you want to check whether you are self-employed or employed, you can submit an application to determine your employment status.
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Requesting the withdrawal of a decision by the Artists' Social Security Fund
If it turns out that a decision by the Künstlersozialkasse is incorrect, it will revoke it under certain conditions.
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Social security rights and obligations in the EU
This section provides information on social security rights and obligations in the EU.
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Submit annual declaration for artists' social security contributions
If your company is registered with the Künstlersozialkasse, you generally have to submit an annual remuneration report. The Künstlersozialkasse needs this report in order to calculate the amount of the artists' social security contribution you have to pay.
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Submitting the remuneration report to the artists' social insurance fund without being asked to do so
If your obligation to pay contributions has ended and you again pay more than EUR 450.00 per year to self-employed artists or journalists, or if you also again hold more than 3 events in a calendar year, you must inform the Künstlersozialkasse.
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Take advantage of advice on the obligation to pay artists' social security contributions at information events
Would you like to find out about the artists' social security contribution obligation for your company? Then you can take part in an information event organized by the Artists' Social Security Fund under certain conditions.
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View electronic wage tax deduction features
The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payslip and can be viewed in various ways.