Consequences of the dissolution of an equalization association founded in cooperation with the Artists' Social Security Fund
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6Plus)
Service Description
If the equalization association of which you are a member is dissolved or you leave the equalization association, you must once again fulfill your obligations to the Artists' Social Security Fund (KSK) yourself.
A compensation association fulfills the obligations of several companies towards the Artists' Social Security Fund. In particular, the equalization agreement pays the artists' social security contribution and the advance payments instead of the companies.
A compensation association of which you are a member is dissolved if
- the equalization association or the KSK terminate the agreement or
- by expiry.
If the equalization association is dissolved or you terminate your membership of the equalization association, it will no longer exercise your rights and obligations vis-à-vis the KSK.
In this case, the KSK will contact you. It will inform you which obligations you will have to fulfill yourself again:
- Reporting obligations: You must report the amount you have paid to self-employed artists or journalists in the calendar year to the KSK annually using a form. These are the remunerations subject to tax.
- Record-keeping obligations: You must keep records of the taxable remuneration that you have paid to self-employed artists or journalists in the calendar year.
In addition, the KSK or the German Pension Insurance can check your declarations again. If necessary, they will make additional claims against you as a result of an audit.
The point of contact for all matters relating to artists' social insurance is no longer the compensation association but the KSK.
Teaser
If the equalization association of which you are a member is dissolved or you leave the equalization association, you must once again fulfill your obligations to the Artists' Social Security Fund (KSK) yourself.
Process flow
The compensation association will inform you of the end of the agreement or the termination of membership. The Künstlersozialkasse will then inform you of the further procedure:
-
You will receive a letter from the KSK. It informs you that
- your membership of the equalization association will end and
- you will have to submit the annual reports directly again in future.
- End of the first year after termination of the equalization agreement: The KSK will send you the notification form for the fees subject to the levy.
-
Once you have reported the fees subject to tax, you will receive a notification from the KSK. This will show the amount
- of the artists' social security contribution to be paid and
- or monthly advance payments.
- It is possible to make voluntary advance payments until then, stating the tax number.
Requirements
- The equalization association of which you are a member is dissolved or
- you terminate your membership of the equalization association.
Which documents are required?
You do not need to submit any documents.
What are the fees?
There are no costs for you.
What deadlines do I have to pay attention to?
You do not have to meet any deadlines.
Processing duration
- about 1 month
Legal basis
Appeal
No legal remedies are possible.
Applications / forms
Forms: no
Online procedure possible: no
Written form required: no
Personal appearance required: no
Author
The text was automatically translated based on the German content.
- Dissolution of an equalization association Audit
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