The romanticization of the “fail fast” principle in startups – When does failure become deception towards stakeholders?
Automated pricing and dynamic pricing in e-commerce
Growth hacking and viral marketing – legal requirements
Liability when using VibeCoding and no-code platforms – implications for legal due diligence
Legal organization and entrepreneurial structuring of influencer start-ups and personal brands
Taking on investors in a startup: timing, risks and legal framework
81aec81e ad3a 49cd b1b1 8d43b8e59145 24528606
Startups in the legal gray area: permissibility and limits of innovative business models
Moral and legal aspects of “Trust among founders”
Honesty and fair pricing for start-ups (SaaS, mobile apps and digital services)
Creating contracts with face models and voice models: A guide for the gaming industry
Legally compliant archiving of emails: legal requirements and practical implementation
License agreements for software start-ups
iStock 1405433207 scaled
Support with the foundation
Arbitration and alternative dispute resolution in corporate disputes
Drafting contracts in the context of agile working methods: Scrum and Co.
joint venture
partnership limited by shares kgaa
Digitalization and contract law: Electronic signature in accordance with the eIDAS Regulation
< Alle Themen
Drucken
Key Facts
  • The KSK levy protects artists and publicists in the statutory social security system.
  • The Künstlersozialkasse pays the employer's share of social security contributions for those liable to pay contributions.
  • Companies that use artistic or journalistic services are liable to pay the levy.
  • The KSK levy currently amounts to around 4.2 percent of the benefits claimed.
  • Companies must report artistic services to the Künstlersozialkasse and pay the levy.
  • The KSK levy can be a financial burden for companies.
  • Awareness of the KSK levy is important when calculating projects.

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.

Inhaltsverzeichnis

All available in: