Registering or re-registering a company with the artists' social security fund

Artists' social insurance includes self-employed artists and journalists in the protection of statutory social insurance. The special feature here is that this group of people only have to pay around half of their contributions themselves.

The other half of the contributions is financed by a federal subsidy and a levy on companies that exploit artistic and journalistic works or services by self-employed artists or publicists.

After your registration, the Künstlersozialkasse checks whether you operate a company that is liable to pay the levy and, if so, whether you also have to pay an artists' social security contribution.

The legal form in which you operate your company is irrelevant. Any non-profit status recognized under tax law does not exempt you from a possible obligation to pay artists' social security contributions.

The Künstlersozialkasse will be happy to advise you.

Requirements

• Your company has not yet been registered with the Künstlersozialkasse.

or

• Your company has already been registered with the Künstlersozialkasse in the past, but at that time the Künstlersozialkasse did not determine any obligation to pay contributions. The circumstances in the company at that time have changed.

and

• You operate a company that is liable to pay contributions. This generally includes
  
  • Publishers,
  • Press agencies and picture services
  • Theaters (except film theaters), orchestras, choirs and similar companies
  • Theater, concert and guest performance management companies as well as other companies whose main purpose is to provide for the performance or presentation of artistic or journalistic works or services
  • Radio and television
  • Producers of recorded video and audio media (sole reproduction only)
  • Galleries and art dealers
  • Companies that carry out advertising or public relations work for third parties
  • museums
  • Variety and circus companies
  • Training and further education institutions for artistic or journalistic activities

In addition, companies that meet one of the following requirements are also liable to pay the tax:

• Persons are commissioned for the advertising or public relations work of their own company who are self-employed artists or publicists. The remuneration paid for this exceeds EUR 450.00 per year.
• Independent artists or journalists are commissioned to use their works or services for the company's own business. Income is to be generated in connection with this use. The fees paid for this exceed a total of EUR 450.00 per year.

The company organizes more than 3 events in a calendar year for which independent artists or journalists are commissioned. Income is to be generated in connection with the use of the works or services used. The fees paid for this exceed a total of EUR 450.00 per year.

What documents do I need?

• The following evidence must be submitted, if applicable and available
  
  • Extract from the commercial register
  • Extract from the register of associations
  • Extract from the register of cooperatives
  • Extract from the partnership register
  • Registration with the trade register
  • Articles of association
• If you are unable to provide any of these documents, please contact the Künstlersozialkasse to find out which documents you need to submit.