Künstlersozialabgabe Änderung der Vorauszahlungen
Inhalt
Begriffe im Kontext
- Rechte und Pflichten im Bereich der sozialen Sicherheit in der Union (Registrierung als Arbeitgeber, Registrierung von Beschäftigten, Mitteilung über das Ende eines Vertrags eines Beschäftigten, Zahlung von Sozialbeiträgen, Rechte und Pflichten im Zusammenhang mit Renten)
- Mitarbeiterbezogene Meldepflichten (2030400)
- Steuern und Abgaben für Mitarbeiter (2040100)
Fachlich freigegeben am
Fachlich freigegeben durch
Do you expect to pay significantly lower fees to self-employed artists or publicists compared to the previous year? Then you can apply for a reduction in your monthly advance payments for the artists' social security contribution.
The Künstlersozialkasse can adjust your monthly advance payments if you apply for a change.
You must provide credible reasons as to why you are likely to make significantly lower remuneration payments to self-employed artists or publicists in the current calendar year.
- Application for a reduction in advance payments
- You do not need to submit any additional documents.
- You have received a statement with fixed advance payments from the artists' social insurance fund or a German pension insurance institution.
- Compared to the previous year, the remuneration paid to self-employed artists and publicists is expected to be significantly lower.
You can submit your application 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.
- You will need approximately 5 minutes to complete the online application.
- 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.
- Then please enter the estimated total remuneration for the current year and give reasons for your application.
Notification by post:
- The form "Application for reduction of advance payments" is available on the website of the Künstlersozialkasse in the media center for companies and exploiters.
- Please complete the form in full. This also includes giving reasons for your application.
- Send the completed form to the Künstlersozialkasse. You can also submit an informal application to the Künstlersozialkasse. In any case, please give reasons for your application.
Once the form has been received, the Künstlersozialkasse will check your details. If there are any queries or further documents are required, the Künstlersozialkasse will contact you by post.
If your application is comprehensible:
- You will receive a notification from the Künstlersozialkasse about the amended advance payment. If the recalculation results in advance payments of less than EUR 40.00 per month, these are not payable.
If your application is not comprehensible:
- You will receive a notification from the Künstlersozialkasse that your application has been rejected.
There is no deadline.
You can apply to reduce the advance payments at any time.
You must pay your monthly advance payments by the 10th of the following month.
Example: The advance payment for the month of March must be paid by April 10.
If you do not make your payments on time, the Künstlersozialkasse will levy a monthly late payment surcharge of 1 percent of the arrears.
- Appeal
Detailed information on how to lodge an objection can be found in the notice from the Künstlersozialkasse.
- Artists' social security contributions Change of advance payments
- Use the artists' social security fund form
- Reduction of advance payments due to lower artists' fees than last year
- Application can also be made informally by post
- Comprehensible reasons for the application must be given
- Change is free of charge
- no monthly advance payment is charged for amounts under EUR 40.00
- As a rule, no documents are required
- responsible: Artists' Social Security Fund