Audit by the Künstlersozialkasse (Artists' Social Insurance Fund) Unfortunately this specification of service has not yet been completely translated.

Have you paid fees to self-employed persons for journalistic or artistic services? If so, the Künstlersozialkasse (KSK) will check the correct reporting of these fees in your company.

The Künstlersozialkasse can carry out an audit at your premises:

  • in writing or
  • on site at the company.

As a rule, the KSK will check whether you have paid the artists' social security contribution in the correct amount. The main purpose is to establish the following:

  • the correctness and completeness of your records and
  • the correctness and completeness of the resulting reports.

If necessary, the KSK will make additional demands or you will receive a refund of any overpayments of the artists' social security contribution.

The audit does not depend on whether your company is

  • is registered with the KSK as liable to pay social security contributions or
  • has employees.

For the audit, you must submit the documents related to the notifications to the KSK.

In addition, you must provide the KSK with all other information and documents that are important for the audit.

If the KSK finds fault with something during your audit, you must correct these faults. This applies in particular to your records.

  • Records of the fees to be reported
  • incoming invoices and contracts for artistic or journalistic services from independent contractors
  • all books of account belonging to the accounting system
  • bookkeeping with the annual financial statements (balance sheet and profit and loss account)
  • lists of totals and balances
  • G/L accounts
  • Statements of accounts
  • audit reports from other insurance companies or the tax authorities
  • if necessary, the auditor requests the submission of further documents

Forms: no

Online procedure possible: no

Written form required: no

Personal appearance required: no


The Künstlersozialkasse (KSK) can check your business if it is or could be subject to the levy.

Related Links

  • § 35 Künstlersozialversicherungsgesetz (KSVG)
  • in Verbindung mit KSVG-Beitragsüberwachungsverordnung

Related Links

  • Informationen zu Betriebsprüfungen auf der Internetseite der Künstlersozialkasse
  • Informationen und Checklisten zur Künstlersozialabgabe auf der Internetseite der Künstlersozialkasse

The audit of the Künstlersozialkasse begins with a written audit announcement. You will receive this notice by post or e-mail.

  • Contact the auditor to discuss the further procedure or the date of the audit.
  • Collect the necessary documents.
  • If possible, send documents to the examiner in advance if you are asked to do so.
  • Have all documents ready for an on-site inspection.
  • Obtain additional supporting documents and evidence if requested.
  • The auditor will discuss the results with you.
  • Agree with the findings or explain what you think needs to be changed.
  • As soon as the result of the audit is final, you will receive an audit decision from the KSK.

Responsible for the content
Federal Ministry of Labour and Social Affairs

Last update or date of publication