The Artists’ Social Security Fund can affect anyone

If a company commissions the creation of a website or other creative services, the fee must be reported to the Artists’ Social Security Fund (KSK) and the corresponding tax must be paid.

All companies that engage in advertising or public relations and award contracts to self-employed artists are subject to this fee. Artists are defined as all persons who practice the performing or visual arts. This includes publicists, photographers, and musicians, as well as web designers. The fee is only due for self-employed domestic and foreign artists, but not if the contractor is a legal entity (entrepreneurial company, GmbH, AG), a limited partnership, or a GmbH & Co KG. A percentage-based levy is payable, which is set anew each year. In 2013, it was 4.1%; in 2014, it is 5.2%.

The Reporting Procedure

The information can be submitted electronically or in paper form. Forms are available at www.kuenstlersozialkasse.de. One-time commissions must be reported by March 31 of the following year. Otherwise, monthly advance payments must be made during the year.

Audits

At the request of the KSK, the records kept by the business owner must be submitted. The KSK may conduct an audit in writing or in the form of an on-site inspection, with the on-site inspection being carried out by the social security audit service.