It should also be noted that, as an insured person in the artists’ social insurance fund, you may not be below the marginal earnings threshold more than twice in a period of six years. If it is exceeded twice, you will be released from insurance. This risk also exists in the event that you make more than 450 euros in profit with another activity that is not considered artistic or journalistic. In this case, you would remain in the pension insurance of the artists’ social insurance fund, but no longer in the health insurance. You would have to complete this yourself.
Termination of the KSK
In order to leave the KSK, the main income must be obtained from a non-artistic activity or dependent employment. In addition, the artists’ social welfare fund terminates membership even if the required advance forecasts about future income are not submitted in due time.
The artist’s social security contribution
The artist’s social security contribution is used to finance the artist’s social security fund. Since KSK members only have to pay 50% of the sum insured, the remaining 50% is financed by the federal grant and by companies. Every company that uses or exploits artistic or journalistic services must therefore pay an artist’s social security contribution. The tax base is based on the sum of all fees paid to self-employed artists or publicists within a calendar year.
When do companies pay the artists’ social security fund
Due to the stricter rules, it is not always easy for companies to determine whether they are liable to pay contributions to the artists’ social insurance fund. In principle, companies are always liable for taxes when they act as so-called recyclers. This is precisely the case when companies exploit artistic or journalistic works and services. In addition, artists’ social security contributions have to be paid even if the company regularly gives orders to self-employed artists or publicists. In this context, regular means that, for example, more than three artistic events are organized each year with the aim of generating income.
The artists’ social insurance fund offers you, as a freelancer, solid protection. This gives you time to take care of other things like keeping your books properly. In order for this to work, you should pay attention to what is important when it comes to invoicing as a freelancer .
Permanent employment and independent artistic activity
Artists and publicists who, in addition to their self-employed artistic work, are employed, may also be able to take out insurance with the KSK. However, the extent of the employment relationship decides whether an artist’s social insurance is possible.
Self-employed artist with full-time employment
People who have a permanent part-time position and who are also mainly active in the arts can also take out insurance with the KSK, although the permanent position must be registered with the KSK. In this type of employment, however, the contributions are paid twice, even if they are not twice as high in total.
Self-employed artist, predominantly as a salaried employee
In the case of a predominantly permanent employment of more than 20 hours a week, insurance with the KSK is possible, but the calculation of the contributions is much more difficult. In this case, only the pension insurance contributions have to be paid through the KSK, as the health and social insurance contributions are settled using the salary of the employee.
Self-employed artist with marginal employment
Carrying out marginal employment that does not exceed the statutory income limit is not a reason for exclusion from admission to the Artists’ Social Fund. However, it should be noted that several marginal employment are added together, which means that it is possible to exceed the marginal employment threshold. This can lead to problems, especially during an examination by the KSK, which is why it is advisable to report every employment relationship to the KSK in advance and, in case of doubt, to have it examined.
Do members of the KSK cost a client more money?
Let’s assume that you receive an order from a client as a freelancer and insured person in the artist’s social security fund. Provided it is about the exercise of a journalistic or artistic activity, the client has to pay the artist’s social security contribution. It does not matter whether you are insured in the artists’ social insurance scheme or not. Under no circumstances may he deduct this fee from the fee due. In addition, you do not have to give him any information that you are insured in the artists’ social insurance fund.
You can find more information about the artists’ social insurance fund on the KSK online portal. The KSK can also be contacted at the following address:
Social Fund Gökerstraße 14
Service Center: 04421 9734051500
The artists’ social fund is a form of protection created by law. It is definitely to be classified as very useful, correct and, above all, important. For a freelancer in particular, it is not always easy to have an income that is sufficient for his or her livelihood and which is regularly the same. For this reason, the artists’ social insurance fund provides important protection in the event of illness and later on in retirement age. As an insured person, it provides you with a number of important and very good advantages.