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Result of an audit by the German Pension Insurance
Source: Zuständigkeitsfinder Schleswig-Holstein (Linie6PLus)
At the latest every 4 years, companies with dependent employees are usually audited by the German Pension Insurance. The audit concerns the proper fulfilment of your reporting obligations as well as your timely and complete contribution payments. Not only the Deutsche Rentenversicherung can audit you, but also the Künstlersozialkasse (KSK).
The KSK adopts the audit result of the German Pension Insurance. The KSK adjusts your contribution account accordingly.
After the check, the KSK checks whether you meet possible payment obligations.
If you were not registered with the KSK, you will be registered under a levy number.
The German Pension Insurance will inform the KSK about your determined duty to pay or the amount of the artists' social security contribution.
- The KSK will transfer the inspection result to your company.
You will not receive any notification or request for payment from the KSK regarding the inspection result of the German Pension Insurance. Your payment obligation as well as the payment deadline will result from the decision of the German Pension Insurance, if applicable.
- In this case, transfer the money to the KSK. The account details can be found in the notice from the German Pension Insurance.
- If your current arrears differ from the payment request in the notice from the German Pension Insurance, you will be informed accordingly by the KSK.
- The KSK will check whether you are complying with your payment obligations from the inspection notice.
- As a rule, any credit balance will be refunded to you immediately.
- If the audit period does not end on 31.12. of the previous year, you will usually receive a notification sheet from the KSK for the years for which no notification has been received to date.
- If the review period ends prematurely because you have ceased operations, the KSK will not request any missing remuneration reports.
You have received a notice from the Deutsche Rentenversicherung (German Pension Insurance) about the determination of your obligation to pay contributions or about a change in the artists' social security contribution.
Which documents are required?
You do not need to submit any documentation.
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.
- usually 5 to 8 days
There is no provision for appeal.
Applications / forms
Online procedure possible: no
Written form required: no
Personal appearance required: no
Technically approved by
Federal Ministry of Labour and Social Affairs (BMAS)