Social Insurance Fund for Artists (Künstlersozialkasse)

Duty to file by the turn of the year and deadline on 31 March 2025

By:
Dominik Boix,
Heike Bathke,
Stephanie Tigges,
Stephanie Saur
06 Dec 20242 min read
Contents

Organisations and the self-employed who regularly commission creative or publication services shouldn’t forget an important deadline at the turn of the year – reporting their social insurance contribution for artists for 2024. The contribution deadline is 31 March 2025. In this post we tell you what you need to look out for to comply with your contribution duties properly and on time.

In planning Christmas celebrations at your company, various legal questions arise. The tax threshold for employer allowances for company events of €110 is now generally recognised. But it shouldn’t be forgotten that you may also have an obligation to submit reports to the Social Insurance Fund for Artists.

All organisations that paid fees in 2024 to freelance artists or publication professionals are obliged to report these payments to the Social Insurance Fund for Artists by the end of March 2025. In practice, it can be difficult to identify which fees must be reported because the specific purchased service has to be determined in each case. 

Other services that need reporting may include:

  • Fees for graphic design, copywriting, photography or music production
  • Payments for social media content and PR work
  • Fees for event appearances or moderating

The social insurance contribution for artists is calculated for the past year on this basis.

Important: Both one-off and continuous payments must be reported if they fall under artistic or publication activities.

How is the contribution calculated?

For 2024, the contribution amounts to 5.0 percent. 

Example:
If you paid a total of €10,000 for artistic services in 2024, your contribution will amount to €500.

What happens if you miss the deadline?

If you don’t file by 31 March 2025, you risk:

  • additional contributions
  • late payment penalties
  • additional fines on gross negligence or intent

Check your fees for 2024

To avoid this we recommend checking the fees you paid in 2024 carefully and filing early.

Since this also forms part of the regular checks of social insurance made by the pension insurance body, if it’s omitted this may make more work necessary in checking social insurance. 

We will be glad to assist you in identifying services and filing your reports. Our team is at your service!

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Authors
  • Dominik Boix
    Dominik Boix Dominik Boix has many years of experience in assisting with cross-border employee postings. View Profile
  • Heike Bathke
    Heike Bathke Heike Bathke is a Master's level graduate in business management and Partner in the Tax service line. She leads global mobility services at Grant Thornton AG. View Profile
  • Stephanie Tigges
    Stephanie Tigges Stephanie Tigges holds a Master‘s level degree in business administration and is a Partner specialising in global mobility services at the Tax service line at Grant Thornton AG. View Profile
  • Stephanie Saur
    Stephanie Saur Stephanie Saur has many years of experience in advising on wage tax. She is head of the wage tax department and is responsible for its successful development. Stephanie’s experience in the area of tax treatment of incentives stands out in particular. Her client portfolio includes medium-sized companies as well as international corporations of various industries. View Profile