Artists’ Social Insurance Fund (KSK) and KSK levy

Introduction

The KSK levy is a charge levied in Germany that is paid to the Künstlersozialkasse (KSK). The KSK is a social insurance for artists and publicists and has the task of covering this group of people in the statutory health, nursing care and pension insurance. In this article we will look at the KSK levy, who has to pay it and what its implications are.

What is the Künstlersozialkasse (KSK)?

The Künstlersozialkasse is an institution that enables artists and publicists to be insured under the statutory social security system at conditions similar to those for employees. The KSK pays the employer’s share of the social security contributions.

Who must pay the KSK levy?

The KSK levy must be paid by companies that use artistic or journalistic services. This applies, for example, to companies that place advertisements, publish texts or use design services. Organizers who hire artists are also subject to the levy.

How much is the KSK levy?

The amount of the KSK levy is determined annually and currently amounts to approximately 4.2 percent (as of 2021) of the artistic or journalistic services used.

Reporting obligation and payment

Companies that use artistic or journalistic services are obliged to report this to the Künstlersozialkasse. The levy is then calculated on the basis of the reported services and must be paid by the company.

Effects for companies

For companies, the KSK levy can represent an additional financial burden. It is therefore important to take the KSK levy into account when calculating projects that include artistic or journalistic services.

Conclusion

The KSK levy is an important pillar of social security for artists and publicists in Germany. Companies that use artistic or journalistic services should be aware of the tax obligation and take it into account when calculating projects.