Submit annual declaration for artists' social security contributions

As a rule, you will receive a letter from the Künstlersozialkasse at the beginning of the year. In this letter, you will be asked to submit your annual registration for the artists' social security contribution for the previous year.

Exception: You have been exempted by the Künstlersozialkasse from the obligation to submit annual zero returns. In this case, you will not receive a letter from the Künstlersozialkasse at the beginning of the year. As soon as you start making payments for artistic or journalistic works or services to self-employed persons again, you must send a remuneration report to the Künstlersozialkasse on your own initiative.

Please determine the total amount of remuneration and state it in full euro amounts.

You can submit your notification online or by post.

Online notification:

• Call up the online form on the federal portal verwaltung.bund.de. This will guide you step by step through the necessary information, which you can enter electronically.
• Note: You will need a valid ELSTER certificate to log in to the online form.
• It will take you about 5 minutes to complete the online form.
• First enter your personal details, including your tax number. You will find this on the letter from the Künstlersozialkasse in the top right-hand corner.
• On the next page you can then enter the amount of remuneration to be reported.

Notification by post:

• If you received a letter from the Künstlersozialkasse at the beginning of the year, a registration form will be enclosed.
• Otherwise, the Künstlersozialkasse will also make the registration form available on its website in the Media Center for Companies and Users.
• Please complete the registration form in full.
• Please send the signed registration form to the Künstlersozialkasse.
• The Künstlersozialkasse will not confirm receipt of the written notification.

Regardless of whether you have submitted the notification online or by post:

• After receiving your notification, the Künstlersozialkasse will check your details. If there are any queries or further documents are required, the Künstlersozialkasse will contact you by post.
• As soon as your notification has been processed by the Künstlersozialkasse, you will receive a statement of account.
• The statement shows the amount you have to pay to the Künstlersozialkasse.
• If the statement results in a credit balance for you, the Künstlersozialkasse will usually refund this amount automatically to your account.
• The statement also shows the amount you have to pay monthly as an advance payment for the current calendar year.
  
  • You do not have to make advance payments that do not exceed EUR 40.00 per month.
  • The advance payments for a year are offset against the actual artists' social security contribution for the year in question.

More information

Remuneration to be reported is everything you spend in order to obtain or use the artistic or journalistic work or service, for example

• fees
• purchase prices
• royalties
• licenses
• benefits in kind
• Expenses such as costs for telephone and similar as well as incidental costs for materials and similar

The chargeable remuneration does not include

• Value added tax shown separately on an invoice
• Payments to copyright collecting societies
• Payments to a KG and OHG, legal entities and to a GmbH & Co. KG, insofar as they act in their own name
• Profit allocations to shareholders
• Travel expenses that are reimbursed within the tax exemption limits
• tax-free expense allowances
• the so-called "practice leader allowance"
• subsequent duplication costs

legal remedy: Appeal. Detailed information on how to lodge an appeal can be found in the notice from the Künstlersozialkasse.

• Notification form for the notification of charges subject to duty or
• Registration form for persons obliged to pay artists' social security contributions

• Submit or change the notification for the artists' social security contribution
  

free of charge

What deadlines must be paid attention to?

You must submit your annual declaration at the end of a calendar year by March 31 of the following year at the latest.

Once the artists' social security contribution has been settled by the Künstlersozialkasse, you must pay the required amount within one month.

If you have to make monthly advance payments, these are always due on the 10th of the following month.

Example: You must pay the advance payment for the month of March by April 10.

How long does it take to process

1 week to 4 weeks

• § 27 Absatz 1 Künstlersozialversicherungsgesetz (KSVG)
• § 31 Künstlersozialversicherungsgesetz (KSVG)
• § 33 Künstlersozialversicherungsgesetz (KSVG)
• Section 27(1) of the Artists’ Social Insurance Act (KSVG)
• Section 33 of the Artists’ Social Insurance Act (KSVG)
• Section 31 of the Artists’ Social Insurance Act (KSVG)

• Informationen zur Bemessungsgrundlage der Künstlersozialabgabe auf der Internetseite der Künstlersozialkasse
• Informationsschrift Allgemeines und Verfahren auf der Internetseite der Künstlersozialkasse
• Informationsschrift Künstlerische/publizistische Tätigkeiten und Abgabesätze auf der Internetseite der Künstlersozialkasse
• Informationsschrift Künstlersozialversicherungs-Entgeltverordnung mit Ausnahmen zur Bemessungsgrundlage auf der Internetseite der Künstlersozialkasse
• Alle Informationsschriften und Checklisten im Mediencenter für Unternehmen und Verwerter auf der Internetseite der Künstlersozialkasse
• Häufige Fragen (FAQ) zu Unternehmen und Verwertern auf der Internetseite der Künstlersozialkasse
• Information leaflet on the Artists’ Social Insurance Remuneration Regulation, including exceptions to the assessment basis, on the Artists’ Social Insurance Fund’s website
• All information leaflets and checklists in the Media Centre for businesses and rights holders on the Künstlersozialkasse website
• Information leaflet: General information and procedures on the Künstlersozialkasse website
• Information leaflet on artistic and journalistic activities and contribution rates on the Artists’ Social Security Fund website
• Information on the basis for calculating the artists’ social security contribution on the Artists’ Social Security Fund’s website
• Frequently Asked Questions (FAQ) about businesses and rights managers on the Künstlersozialkasse website