Compensation association in cooperation with the Artists' Social Security Fund
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Steuern und Abgaben
If you have an equalization association with the Künstlersozialkasse (KSK), the KSK updates the data of its members annually, carries out the settlements, collects the artists' social security contribution and carries out a regular review of the equalization association.
Basic information
With a compensation association, the Artists' Social Security Fund (KSK) concludes an agreement with you on the lump-sum settlement of the artists' social security contribution for your members and carries out the approval procedure with the supervisory authority. As an equalization association, you assume the obligations of your members towards the Künstlersozialkasse.
In particular, you report the calculation figures for the artists' social security contribution to the Künstlersozialkasse. The Künstlersozialkasse then prepares the statement and informs you of
- the amount of the artists' social security contribution to be paid
- the amount of the advance payments
You pay the artists' social security contribution and the advance payments for your members with discharging effect.
In addition, you have various notification and reporting obligations towards the KSK.
You report to the Künstlersozialkasse
- Members joining and leaving the fund
- Changes to members' master data
The KSK carries out a review of the equalization association at regular intervals and relies on your support for this. You support the KSK in the audit by coordinating it and carrying out the necessary data collection.
The KSK:
- carries out the audits for you and your members
- prepares the calculations for the flat rate to be applied in future
- coordinates these with you
Requirements
The prerequisites for the implementation of an equalization association are
- the conclusion of an agreement on the establishment of a compensation association with the KSK
- approval by the Federal Social Security Office
What documents do I need?
- For registrations and deregistrations of members
- Extract from the commercial or association register
- Business registrations or deregistrations
- Upon notification of insolvency
- Filing for insolvency
- Letter from the insolvency administration
- When submitting your annual returns
Documents that substantiate your notification, for example annual financial statements