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Artists' social security contribution; notification of artistic or journalistic activity of a partner
If your partner works creatively for you, you must pay artists' social security contributions on his or her salary under certain conditions.
Forms
Forms
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Formular zur Sozialversicherungsrechtlichen Beurteilung von Gesellschaftern (Teil I – Fragen zur Gesellschaft)
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
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Formular zur Sozialversicherungsrechtlichen Beurteilung von Gesellschaftern (Teil II – Fragen zu den Gesellschaftern)
This form can be submitted electronically without signature (e.g. via a secure contact form or by e-mail) or in paper form to the responsible authority.
Responsible for you
Künstlersozialkasse
Street address
Gökerstraße 14
26384 Wilhelmshaven
Postal address
26380 Wilhelmshaven
Phone
Website
Route planner
Timetable for public transport
Procedure details
Description
The Künstlersozialkasse (KSK) uses a special questionnaire to check whether you have to include payments to your partners in your declaration of leviable remuneration.
If the requirements are met, you must include the payments in full in your declarations. The type of remuneration paid to your shareholders is irrelevant. In addition to the actual salary, you must also report, for example, payments made on behalf of your shareholder to private pension funds, insurance policies and the solidarity surcharge paid.
The KSK may write to you to check your partners. You will then be requested to submit the forms to the KSK. You are obliged to comply with this request.
Requirements
Your levy-paying company markets artistic or journalistic performances or works.
Your company is a
- limited liability company (GmbH)
- limited partnership (KG),
- GmbH & Co. KG,
- general partnership (OHG) or
- entrepreneurial company (haftungsbeschränkt).
Your partner is self-employed under social security law and works for your company in an artistic or journalistic capacity.
Required documents
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Required Documents
- Managing director contracts
- service or work contracts for shareholders
- Current excerpt from the commercial register
Proceedings
You inform the KSK that your partner is artistically or journalistically active for your company:
- You submit the completed questionnaire to the KSK.
- The KSK will check your information.
- If anything is unclear about your details, the KSK will ask you to submit further documents or information.
- You will receive written notification of the result of the check.
- If the KSK comes to the conclusion that you have to pay KSK on your partners' earnings, you will be asked to include the amount of the payments in the notification.
- For previous years, you will be asked to correct your declarations if they are not yet time-barred.
Fees
There are no costs for you.
Deadlines
You do not have to meet any deadlines.
Processing time
Usually 1 to 2 months.
Legal bases
Related issues
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Notify the Künstlersozialkasse of 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.
Status: 29.08.2022
Editorially responsible for prodecure description: Bundesministerium für Arbeit und Soziales
Source:
Federal Portal