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Schleswig-Holstein

Audit by the Künstlersozialkasse (Artists' Social Insurance Fund)

Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)

Service Description

The Künstlersozialkasse can carry out an audit at your premises:

  • in writing or
  • on site at the company.

As a rule, the KSK will check whether you have paid the artists' social security contribution in the correct amount. The main purpose is to establish the following:

  • the correctness and completeness of your records and
  • the correctness and completeness of the resulting reports.

If necessary, the KSK will make additional demands or you will receive a refund of any overpayments of the artists' social security contribution.

The audit does not depend on whether your company is

  • is registered with the KSK as liable to pay social security contributions or
  • has employees.

For the audit, you must submit the documents related to the notifications to the KSK.

In addition, you must provide the KSK with all other information and documents that are important for the audit.

If the KSK finds fault with something during your audit, you must correct these faults. This applies in particular to your records.


Process flow

The audit of the Künstlersozialkasse begins with a written audit announcement. You will receive this notice by post or e-mail.

  • Contact the auditor to discuss the further procedure or the date of the audit.
  • Collect the necessary documents.
  • If possible, send documents to the examiner in advance if you are asked to do so.
  • Have all documents ready for an on-site inspection.
  • Obtain additional supporting documents and evidence if requested.
  • The auditor will discuss the results with you.
  • Agree with the findings or explain what you think needs to be changed.
  • As soon as the result of the audit is final, you will receive an audit decision from the KSK.
Requirements

The Künstlersozialkasse (KSK) can check your business if it is or could be subject to the levy.

Which documents are required?
  • Records of the fees to be reported
  • incoming invoices and contracts for artistic or journalistic services from independent contractors
  • all books of account belonging to the accounting system
  • bookkeeping with the annual financial statements (balance sheet and profit and loss account)
  • lists of totals and balances
  • G/L accounts
  • Statements of accounts
  • audit reports from other insurance companies or the tax authorities
  • if necessary, the auditor requests the submission of further 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 observe any deadlines.

Processing duration

An on-site inspection usually takes 1 to 2 working days. Depending on the effort involved, 1 to 6 months pass until the procedure is completed.

Legal basis
Appeal
  • Appeal
    Detailed information on how to lodge an appeal can be found in the notification of review.
  • Action before the social court
Applications / forms

Forms: no

Online procedure possible: no

Written form required: no

Personal appearance required: no

Author
Technically approved by

Federal Ministry of Labour and Social Affairs

Process flow

The audit of the Künstlersozialkasse begins with a written audit announcement. You will receive this notice by post or e-mail.

  • Contact the auditor to discuss the further procedure or the date of the audit.
  • Collect the necessary documents.
  • If possible, send documents to the examiner in advance if you are asked to do so.
  • Have all documents ready for an on-site inspection.
  • Obtain additional supporting documents and evidence if requested.
  • The auditor will discuss the results with you.
  • Agree with the findings or explain what you think needs to be changed.
  • As soon as the result of the audit is final, you will receive an audit decision from the KSK.

Requirements

The Künstlersozialkasse (KSK) can check your business if it is or could be subject to the levy.

Which documents are required?

  • Records of the fees to be reported
  • incoming invoices and contracts for artistic or journalistic services from independent contractors
  • all books of account belonging to the accounting system
  • bookkeeping with the annual financial statements (balance sheet and profit and loss account)
  • lists of totals and balances
  • G/L accounts
  • Statements of accounts
  • audit reports from other insurance companies or the tax authorities
  • if necessary, the auditor requests the submission of further 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 observe any deadlines.

Processing duration

An on-site inspection usually takes 1 to 2 working days. Depending on the effort involved, 1 to 6 months pass until the procedure is completed.

Legal basis

Appeal

  • Appeal
    Detailed information on how to lodge an appeal can be found in the notification of review.
  • Action before the social court

Applications / forms

Forms: no

Online procedure possible: no

Written form required: no

Personal appearance required: no

Author

Technically approved by

Federal Ministry of Labour and Social Affairs

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