Check obligation to pay artists' social security contribution on shareholder's salary Unfortunately this specification of service has not yet been completely translated.

If your partner works creatively for you, you must pay artists' social security contributions on his or her salary under certain conditions.

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.



  • Managing director contracts
  • service or work contracts for shareholders
  • Current excerpt from the commercial register

Forms: yes
Online procedure possible: no
Written form required: no
Personal appearance required: no








Related Links

  • Formular zur Sozialversicherungsrechtlichen Beurteilung von Gesellschaftern (Teil I Fragen zur Gesellschaft)
  • Formular zur Sozialversicherungsrechtlichen Beurteilung von Gesellschaftern (Teil II Fragen zu den Gesellschaftern)

Preconditions

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.

Related Links

  • § 25 Künstlersozialversicherungsgesetz (KSVG)
  • § 29 Künstlersozialversicherungsgesetz (KSVG)

Related Links

  • Informationsschrift zur Sozialversicherungsrechtlichen Beurteilung von Gesellschaftern einer GmbH, KG, GmbH & Co.KG, OHG oder Unternehmergesellschaft (haftungsbeschränkt) auf der Internetseite der Künstlersozialkasse (KSK)

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.

Responsible for the content
Federal Ministry of Labour and Social Affairs

Last update or date of publication
30.07.2021