responsibility finder
Schleswig-Holstein

Correcting the remuneration report to the artists' social insurance fund

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

The Künstlersozialkasse (KSK) checks whether your remuneration report results in a changed levy according to the Künstlersozialversicherungsgesetz (KSVG).

If you have been notified of a tax audit by the KSK or an institution of the German pension insurance, please do not submit a correction report to the KSK. The change will be taken into account during the tax audit.

The assessment basis for the amount of your artists' social security contribution is all remuneration paid by you in a calendar year to persons who are self-employed in an artistic or journalistic capacity.

The KSK is at your disposal for advice.


Process flow

You submit your correction notification for the year or years concerned to the KSK:

  • You can download the "Correction notification form" from the KSK website.
  • Send your correction notification informally to the KSK by post or fax or also by e-mail.
  • Please briefly explain why a correction is necessary.
  • The KSK will check your details.
  • If there are any questions or if further documents are required, the KSK will contact you.

If your corrected declaration is comprehensible:

  • You will receive a new statement from the KSK.
  • The amount of your monthly advance payments will also be adjusted.
  • If the new statement results in an additional payment, you must pay this to the KSK.
  • If the new statement results in a credit balance for you, the KSK will usually automatically refund this amount to your account.

If your corrected statement is not comprehensible:

  • Your statement cannot be changed.
  • You will receive a notice in which the KSK rejects your corrected statement.
Requirements

You have already reported your remuneration and received a statement from the KSK.

The KSK will recalculate your artists' social security contribution if your notification and thus also the statement subsequently prove to be incorrect.

Which documents are required?

You do not need to submit any additional documentation.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

You can correct your declaration for the artists' social security contribution at any time within a certain period. This period ends 4 years after the end of the calendar year in which the artists' social security contribution for the respective year has been paid.

Example:

  • Your remuneration report for the year 2020 is to be submitted by 31.03.2021.
  • The deadline for your correction report for 2020 is 31.12.2025.
  • Your declaration for the year 2020 can no longer be corrected as of 01.01.2026.

Payment of your artists' social security contribution is due within one month of receipt of your statement.

Your monthly advance payments are each due within ten days of the end of the calendar month.

Processing duration

Usually 1 to 4 weeks.

Legal basis
Appeal
  • Objection

Detailed information on how to lodge an objection can be found in the notice on the settlement of the artists' social security contribution or the notice on the refusal to amend your annual statement.

Applications / forms

Forms: yes
Online procedure possible: no
Written form required: no
Personal appearance required: no


What else should I know?

Remuneration in this sense is everything you spend in order to receive or use the artistic/publicistic work or performance, for example

  • fees,
  • purchase prices,
  • royalties,
  • licenses,
  • contributions in kind,
  • disbursements (costs for telephone and the like) and
  • incidental expenses (for materials and the like).

The assessment basis does not include

  • the turnover tax shown separately in an invoice;
  • Payments to copyright collecting societies, a KG and OHG, legal entities and to a GmbH & Co. KG, provided they act in their own name;
  • Profit allocations to shareholders;
  • travel expenses reimbursed within the tax exemption limits;
  • tax-exempt expense allowances;
  • the "Übungsleiterpauschale";
  • subsequent duplication costs.
Author
Technically approved by

Federal Ministry of Labour and Social Affairs

Process flow

You submit your correction notification for the year or years concerned to the KSK:

  • You can download the "Correction notification form" from the KSK website.
  • Send your correction notification informally to the KSK by post or fax or also by e-mail.
  • Please briefly explain why a correction is necessary.
  • The KSK will check your details.
  • If there are any questions or if further documents are required, the KSK will contact you.

If your corrected declaration is comprehensible:

  • You will receive a new statement from the KSK.
  • The amount of your monthly advance payments will also be adjusted.
  • If the new statement results in an additional payment, you must pay this to the KSK.
  • If the new statement results in a credit balance for you, the KSK will usually automatically refund this amount to your account.

If your corrected statement is not comprehensible:

  • Your statement cannot be changed.
  • You will receive a notice in which the KSK rejects your corrected statement.

Requirements

You have already reported your remuneration and received a statement from the KSK.

The KSK will recalculate your artists' social security contribution if your notification and thus also the statement subsequently prove to be incorrect.

Which documents are required?

You do not need to submit any additional documentation.

What are the fees?

There are no costs for you.

What deadlines do I have to pay attention to?

You can correct your declaration for the artists' social security contribution at any time within a certain period. This period ends 4 years after the end of the calendar year in which the artists' social security contribution for the respective year has been paid.

Example:

  • Your remuneration report for the year 2020 is to be submitted by 31.03.2021.
  • The deadline for your correction report for 2020 is 31.12.2025.
  • Your declaration for the year 2020 can no longer be corrected as of 01.01.2026.

Payment of your artists' social security contribution is due within one month of receipt of your statement.

Your monthly advance payments are each due within ten days of the end of the calendar month.

Processing duration

Usually 1 to 4 weeks.

Legal basis

Appeal

  • Objection

Detailed information on how to lodge an objection can be found in the notice on the settlement of the artists' social security contribution or the notice on the refusal to amend your annual statement.

Applications / forms

Forms: yes
Online procedure possible: no
Written form required: no
Personal appearance required: no


What else should I know?

Remuneration in this sense is everything you spend in order to receive or use the artistic/publicistic work or performance, for example

  • fees,
  • purchase prices,
  • royalties,
  • licenses,
  • contributions in kind,
  • disbursements (costs for telephone and the like) and
  • incidental expenses (for materials and the like).

The assessment basis does not include

  • the turnover tax shown separately in an invoice;
  • Payments to copyright collecting societies, a KG and OHG, legal entities and to a GmbH & Co. KG, provided they act in their own name;
  • Profit allocations to shareholders;
  • travel expenses reimbursed within the tax exemption limits;
  • tax-exempt expense allowances;
  • the "Übungsleiterpauschale";
  • subsequent duplication costs.

Author

Technically approved by

Federal Ministry of Labour and Social Affairs

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