responsibility finder
Schleswig-Holstein

Check obligation to pay artists' social security contribution on shareholder's salary

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

The Künstlersozialkasse (KSK) uses a special questionnaire to check whether you have to include payments to your partners in your declaration of leviable remuneration.

If the requirements are met, you must include the payments in full in your declarations. The type of remuneration paid to your shareholders is irrelevant. In addition to the actual salary, you must also report, for example, payments made on behalf of your shareholder to private pension funds, insurance policies and the solidarity surcharge paid.

The KSK may write to you to check your partners. You will then be requested to submit the forms to the KSK. You are obliged to comply with this request.


Process flow

You inform the KSK that your partner is artistically or journalistically active for your company:

  • You submit the completed questionnaire to the KSK.
  • The KSK will check your information.
  • If anything is unclear about your details, the KSK will ask you to submit further documents or information.
  • You will receive written notification of the result of the check.
  • If the KSK comes to the conclusion that you have to pay KSK on your partners' earnings, you will be asked to include the amount of the payments in the notification.
  • For previous years, you will be asked to correct your declarations if they are not yet time-barred.
Requirements

Your levy-paying company markets artistic or journalistic performances or works.

Your company is a

  • limited liability company (GmbH)
  • limited partnership (KG),
  • GmbH & Co. KG,
  • general partnership (OHG) or
  • entrepreneurial company (haftungsbeschränkt).

Your partner is self-employed under social security law and works for your company in an artistic or journalistic capacity.

Which documents are required?
  • Managing director contracts
  • service or work contracts for shareholders
  • Current excerpt from the commercial register
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

Usually 1 to 2 months.

Legal basis
Applications / forms
Author
Technically approved by

Federal Ministry of Labour and Social Affairs

Process flow

You inform the KSK that your partner is artistically or journalistically active for your company:

  • You submit the completed questionnaire to the KSK.
  • The KSK will check your information.
  • If anything is unclear about your details, the KSK will ask you to submit further documents or information.
  • You will receive written notification of the result of the check.
  • If the KSK comes to the conclusion that you have to pay KSK on your partners' earnings, you will be asked to include the amount of the payments in the notification.
  • For previous years, you will be asked to correct your declarations if they are not yet time-barred.

Requirements

Your levy-paying company markets artistic or journalistic performances or works.

Your company is a

  • limited liability company (GmbH)
  • limited partnership (KG),
  • GmbH & Co. KG,
  • general partnership (OHG) or
  • entrepreneurial company (haftungsbeschränkt).

Your partner is self-employed under social security law and works for your company in an artistic or journalistic capacity.

Which documents are required?

  • Managing director contracts
  • service or work contracts for shareholders
  • Current excerpt from the commercial register

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

Usually 1 to 2 months.

Legal basis

Applications / forms

Author

Technically approved by

Federal Ministry of Labour and Social Affairs

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