Artists' social security
The artists' social insurance (KSV) is part of the statutory social insurance in Germany. It gives freelance artists and publicists access to statutory health , long-term care and pension insurance . In contrast to voluntarily insured self-employed , they only pay a contribution corresponding to the employee's share.
The Artists' Social Insurance Fund (KSK) is responsible for the insurance assessment and the collection of contributions . It is a dependent department of the Federal and Railway Accident Insurance which is separate in terms of budget and assets . Both funds are based in Wilhelmshaven . Since mid-2007, the German Pension Insurance has also been responsible for checking the timely and complete payment of the artist's social security contribution.
Advisory Board
The 24 members of the advisory board and their deputies are usually appointed by the Federal Ministry of Labor and Social Affairs on the recommendation of the associations that represent the interests of the insured and those obliged to pay artists' social security contributions. The advisory board members work on a voluntary basis.
Current advisory board members:
| Area | Representatives of the insured on the advisory board | Representatives of the taxpayers on the advisory board |
|---|---|---|
| music | Christoph Rinnert , Ines Stricker , Hartmut Westphal | Gesine Kerber , Jens Michow , Roland Voges |
| Visual arts | Annemarie Helmer-Heichele , Gerhard Pfennig , Victoria Ringleb | Monika Hagedorn-Saupe , Reinhart Stephan , Birgit Maria Sturm |
| performing Arts | Thomas Frickel , Claudia Reimer , Steffen Schmidt-Hug | Rainer Bode , Rolf Bolwin , Jochem Strate |
| word | Gunter Haake , Michael Hirschler , Gisela Hack-Molitor | Eva Muders , Reimer Ochs , Sylvia Schmidt |
Insured
An artist is someone who creates or teaches music, performing or visual arts ; A publicist is someone who works as a writer , journalist or in any other way or who teaches journalism. The group of critics, translators, academic authors and public relations or advertising professionals is affected in other ways.
Prerequisite: You achieve a minimum income from this gainful and not only temporary activity, you do not employ more than one employee and you are not otherwise exempt from compulsory insurance.
There is no student insurance; However, anyone who continues to work independently as an artist or journalist while studying may be subject to insurance.
Exceptions
Part-time artists who derive their main income from another main activity are excluded.
The artists' social insurance does not accept artisans , even if they undoubtedly perform a certain creative work , such as goldsmiths or instrument makers.
The same applies to tattoo artists , according to a final judgment of the Federal Social Court on February 28, 2007 (Az .: B 3 KS 2/07 R) .
Trivia
In 2007, Heiko Gantenberg , owner of the tattoo studio with art studio and work show Fort Notch in Marl , was granted the status of a visual artist by the Social Court of Gelsenkirchen in order to be accepted into the artists' social fund . Based on an expert opinion by Timm Ulrichs , a German court recognized a tattoo artist as an artist for the first time; however, the court expressly stated that it was an individual decision.
| year | Total insured |
of which in the word area |
of which in the field of fine arts |
of which in the field of music |
including performing arts |
|---|---|---|---|---|---|
| 2010 | 168,883 | 41,830 | 59,507 | 46.129 | 21,417 |
| 2011 | 173.284 | 42,599 | 60,767 | 47,613 | 22.305 |
| 2012 | 177.219 | 43,222 | 62.001 | 48,856 | 23,140 |
| 2013 | 179,593 | 43,358 | 62,542 | 49,957 | 23,736 |
| 2014 | 181,550 | 43,382 | 63.131 | 50,715 | 24,322 |
| 2015 | 184.046 | 43,477 | 63,962 | 51,527 | 25,080 |
| 2016 | 185.503 | 43,029 | 64,567 | 52,305 | 25.602 |
| 2017 | 186,949 | 42,119 | 64,916 | 52,854 | 27,060 |
| 2018 | 188,951 | 41,569 | 65,575 | 53,436 | 28,371 |
financing
A key feature compared to other self-employed persons included in social insurance is the way in which the KSV is financed. The financial requirements are (only) half covered by contributions from the insured. The other half of the contribution is borne by the “exploiters” of the artistic performance in the form of the lump-sum artist social contribution on all fee payments to an independent artist or publicist, as well as the federal government via a grant. In 2015, the federal government paid 189 million euros, which corresponded to one fifth of the budget of the artists' social security fund. In its decision of April 8, 1987 , the Federal Constitutional Court confirmed the constitutionality of this financing structure, which is unique in social insurance .
In the case of an assignment to a limited liability company , e.g. B. an advertising agency , the commissioning company is not subject to the obligation to pay the artist's social security contribution. This is because the obligation to pay is linked to whether an artistic and journalistic assignment is awarded to a natural person. Only a natural person is worthy of protection in terms of social law and needs pension, health and long-term care insurance. A legal person like a GmbH cannot be an artist. In October 2010, the Federal Social Court ruled that the artist's social tax is also not due for an order to a limited partnership, since the KG is similar to a legal person (Az. B 3 KS 2/09 R). In July 2014, the Federal Social Court ruled that no artist's social tax is due when an order is placed with a general partnership, since representatives of the liberal professions, science and art, according to their historically evolved occupational profile and view of the general public, do not operate a trade (Az. B 3 KS 3 / 13 R).
The benefits from the artists' social insurance are provided by the respective insurance carriers ( health insurance companies , German pension insurance ) according to the respective law of the statutory pension or health and long-term care insurance. The artists and publicists are insured by the artists' social insurance fund. However, the artists 'social insurance fund does not provide any benefits itself; it receives the contributions and the artists' social security contribution, but forwards them to the respective insurance carriers.
The tax rate for artists' social insurance was around 4.2 percent in 2020. The reported annual average income of self-employed artists insured with artists' social insurance was 15,945 euros on January 1, 2016.
Development of the contribution amount
| year | Contribution amount |
|---|---|
| 2020 | 4.2% |
| 2019 | 4.2% |
| 2018 | 4.2% |
| 2017 | 4.8% |
| 2016 | 5.2% |
| 2015 | 5.2% |
| 2014 | 5.2% |
| 2013 | 4.1% |
| 2012 | 3.9% |
| 2011 | 3.9% |
| 2010 | 3.9% |
| 2009 | 4.4% |
| 2008 | 4.9% |
| 2000 | 4.0% |
Emergence
| Basic data | |
|---|---|
| Title: | Law on the social security of self-employed artists and publicists |
| Short title: | Artists' Social Insurance Act |
| Abbreviation: | KSVG |
| Type: | Federal law |
| Scope: | Federal Republic of Germany |
| Legal matter: | Social law |
| References : | 8253-1 |
| Issued on: | July 27, 1981 ( BGBl. I p. 705 ) |
| Entry into force on: | January 1, 1983 |
| Last change by: |
Art. 57 G of December 12, 2019 ( Federal Law Gazette I p. 2652, 2722 ) |
| Effective date of the last change: |
January 1, 2020 (Art. 60 G of December 12, 2019) |
| GESTA : | G026 |
| Weblink: | Text of the law |
| Please note the note on the applicable legal version. | |
As a legal basis, the Artists' Social Insurance Act (KSVG) first included self-employed artists and publicists in statutory health and pension insurance on January 1, 1983 . The introduction of the KSK goes back to Dieter Lattmann and Herbert Ehrenberg . The intention was to offer the irregular order books, fluctuating fees and bad protection exposed creative freelancers a legally guaranteed health and pension insurance.
The basis for the Artists' Social Insurance Act were the investigations carried out by the authors' report and the artists' survey. The artist report of the federal government of January 13, 1975, which ultimately led to the Artists' Social Insurance Act (KSVG), was based on these two studies.
The artist's social security fund model is based on mixed financing similar to statutory health and pension insurance for employees: 50 percent of the contribution is paid by the insured, the remainder through the artist's social security contribution from the user or client and state subsidies. This integration of the economic beneficiaries of services in the pension financing of the legally independent service providers through the artist's social tax is a specialty that has remained without parallels in Germany outside of the provision of artistic and journalistic services. According to the KSK, the state promotes self-employed artists and publicists with the artists' social insurance, “because this professional group is usually much less socially protected than other self-employed persons. This is not only a socio-political, but also a cultural and political achievement. Because with this establishment of the KSK, the creative task of artists and publicists is recognized as important for society. "
criticism
Against KSK
On the one hand, the Federal Association of Self-Employed People sees the financing of the artists' social insurance fund as a significant financial burden. Independence is measured by two standards. In particular, small businesses in all other sectors would struggle to survive in difficult economic times and would not receive any state support. In the opinion of the BDS, the state should either support all self-employed persons with their private health, care and pension insurance or nobody. Self-employed artists and publicists would be disadvantaged in competition compared to partnerships who are not insurable with more than one employee in the artist's social security fund, since the client has to pay the artist's social contribution on the fee. For the BDS "it is not understandable why an artist's social contribution is due if the commissioned company is not liable to pay the fee". In addition, for companies that commission the self-employed with design-related work, it is difficult to predict whether and for which partial service the artist fee is to be paid.
In 2010, the Association of Taxpayers campaigned for the abolition of the artist's social tax . The association criticizes, among other things, that the examination of the tax obligation for small and medium-sized companies causes an enormous amount of bureaucracy and time. It is also unreasonable that the artist's social security contribution must also be paid if the commissioned artist or publicist is not a member of the KSK. The Association of Taxpayers supported two model lawsuits against the artist's social security contribution, which had been brought before the social courts of Lübeck (Az. S5 Kr 567/08) and Detmold (Az. S5 KR 156/09), but both of which were unsuccessful. In the first process, the Federal Social Court confirmed the view of the lower courts and did not allow the appeal sought by the plaintiffs (Federal Social Court, decision of September 30, 2015, Az .: B 3 KS 2/15 B); In the latter case, too, the action has already been dismissed in the first instance (SG Detmold, judgment of January 25, 2012 - S 5 KR 156/09).
Pro KSK
On the other hand, the German Cultural Council and the journalists ' unions dju , DJV and many other associations warn that the abolition of artists' social insurance would mean the end of free journalism in Germany. In a declaration from 2008, the speakers of the Rectors' Conference of the conservatoires also urged the preservation of the KSK. For many artists and musicians, the artists' social security fund is the only form of social security. Their requested abolition or “business-friendly reform” would mean a slap in the face precisely for those “who, despite great commitment and idealism, are not exactly among the winners of the economization of our society, a society that is just beginning to understand the importance of“ creative Class "for your future."
In July 2013, the German Tonkünstlerverband started an online petition at the German Bundestag with the aim of having companies checked more frequently by the German Pension Insurance for compliance with the obligation to pay artists' social insurance and thus to increase KSK's income.
KSK in the corona crisis
During the corona crisis 2020 , companies were exempted from duties or duties deferred upon request. Insured persons could have their contributions reduced due to a lack of income. The Federal Government's emergency aid program only supported artists who were recognized as full-time artists. The mentioned criterion was that they are insured in the KSK or can prove that they meet the criteria.
literature
For legal texts and related comments, the current editions are decisive. Therefore, the references here are based on the year of publication, starting with the current status.
- 2019: Müller "Handbook on Artists' Social Insurance", 3rd edition, Norderstedt 2019, ISBN 978-3-7448-6016-1
- 2014 to 2020 Zacher, Joachim: "ABC of company social contributions for artists", series for payroll calculators in "LOHN + GEHALT - specialist magazine for first-hand payroll accounting" No. 5/2014 to 4/2020, DATAKONTEXT specialist publisher in the Hüthig Jehle Rehm publishing group, Süddeutscher Verlag, Frechen
- 2015: PAGE Design. Code. Business, The magazine of the creative industry, Ebner Verlag GmbH & Co KG, "Ratgeber Künstlerozialkasse", edition 07.2015, p. 26 ff.
- 2014: Kroß, Denis / Sperling, Florian: “The artist's social tax at media companies”, magazine for copyright and media law (ZUM) 2014, issue 3, pp. 210–218
- 2013: Zacher, Joachim: "ABC of social security contributions for artists - checklist for companies and consultants" with over 4,000 decision-making aids from social / artists' social insurance law, tax law and copyright law, Joachim Zacher Consulting, Oldenburg
- 2012/2013: Zacher, Joachim: “Social Insurance for Artists - Companies' Social Contribution for Artists Using the Example of the Humboldt University in Berlin”, seminar brochure 2012/2013, Joachim Zacher Consulting, Oldenburg
- 2012: Jürgensen, Andri: Advice for artists' social insurance . Verlag Kunst Medien Recht, 3rd edition 2012 (formerly from Verlag CH Beck), ISBN 978-3-937641-04-1 .
- 2011: Zacher, Joachim: "Social tax for artists - company audits" in "The personnel office in law and practice" 1/2011, Verlag Rudolf H ^^ aufe, Freiburg
- 2009: Finke / Brachmann / Nordhausen: Artists' Social Insurance Act . Commentary, 4th edition, Munich 2009, ISBN 978-3-406-57677-5
- 2008: Jürgensen, Andri: Advice for artists' social insurance . CH Beck, 2nd edition 2008, ISBN 978-3-423-05683-0 .
- 2008: Jürgensen, Andri: The artist's social tax . New test procedure - checklists - implementation aids . Haufe Verlag, 2nd edition 2008, ISBN 978-3-448-08674-4 .
- 2008: Zacher, Joachim: “I didn't even know that fare dodging costs money” in “The future needs an origin - Festschrift for the 25th anniversary of the Artists' Social Fund”, Künstlerozialkasse Wilhelmshaven
- 2008: Zacher, Joachim: “KSK command and bureaucracy - a contradiction?” In “Harmonika International”, 3/2008, association publication of the DHv, Trossingen
- 2007: Jürgensen, Andri: Praxishandbuch Künstlerozialabgabe . Verlag Kunst Medien Recht, 2nd edition 2007, ISBN 978-3-937641-01-0 .
- 2007: Jürgensen, Andri: Foreword to: Artists' Social Insurance - The Way to Complete Insurance for Artists and Publicists (including the current legal text of June 12, 2007) , 63 pages, Vlg. Ars momentum, Witten Nov. 2007, ISBN 978-3 -938193-37-2
- 2007: Frank, Andreas: Artists' social security contribution: The great unknown in agencies and companies. 6th edition, 2007.
- 2007: Zacher, Joachim: “Social tax for artists: Stricter examinations by the pension insurance” in “StWK Steuer- und Wirtschaftskurzpost 14/2007, Rudolf Haufe Verlag, Freiburg
- 2007: Zacher / Zacher: “The company social tax for artists 2007”, 2nd edition, datakontext-Fachverlag, Frechen, ISBN 978-3-89577-463-8
- 2002: Brandmüller, Zacher, Thielpape: "Commentary on the KSVG", loose-leaf work, status: January 1, 2002, Verlag RS Schulz, Starnberg, ISBN 3-7962-0363-9
- 2002: Stiksl, Herta Elisabeth: "The Social Insurance of Artists", diploma thesis for obtaining the master's degree at the Faculty of Law of the Karl-Franzens University Graz, support from: Zacher, Joachim
- 2001: Zacher, Joachim / May: "SGB BP Sozialgesetzbuch Betriebsprüfungen", loose-leaf work for tax auditors of social insurance and companies, CW Haarfeld Verlag, Essen, ISBN 3-7747-3138-1
- 2000: Zacher / Zacher: "Social security for artists and publicists - The manual on social insurance for artists", Verlag RSSchulz, Starnberg, ISBN 3-7962-0570-4
- 1998: Zacher / Zacher: “The company social tax for artists”, datakontext-Fachverlag, Frechen, 1st edition, ISBN 3-89577-093-0
- 1997: Zacher / Zacher: "Artists' Social Insurance" in "Management of Tax Advisory Practice", Verlag Moderne industrie, Landsberg / Lech
- 1997: Zacher / Zacher: “Artists' Social Insurance and Communication Economy” in “Communication Practice”, Verlag moderne industrie, Landsberg / Lech
- 1996: Zacher, Joachim: "News from the social insurance - judgments on the KSVG" in LOHN + GEHALT - Die Zeitschrift für die Personalabrechnung, 2/96 ff, datakontext-Fachverlag, Frechen
- 1996: Zacher, Joachim: "More often than you think - Artists' Social Fund" in practice - The AÖK magazine for companies 4/1996, CW Haarfeld Fachverlag, Essen
- 1995: Wernicke, A .: The organization of social insurance for artists. Duncker & Humblot GmbH, Berlin 1995, ISBN 3-428-08350-4 .
- 1995/1996: Zacher, Joachim: Monitoring artist social contributions "in" LOHN + GEHALT-Zeitschrift für die Personalabrechnung ", datakontext-Fachverlag, Frechen
- 1988: Ziebeil, R .: Artists' Social Insurance Act . Sankt Augustin 1988.
Web links
- Official website of the Artists' Social Fund
- www.bmas.de : Federal Ministry of Labor and Social Affairs (Info "Artists' Social Insurance")
- ksvf.at : Artists Social Insurance Fund Austria
- page-online.de/branche-karriere/kuenstlersozialkasse-ratgeber-fuer-designer/ Advice article for independent designers and developers
- Institute of the German Economy: Presentation of the KSK
- Free Wildlife e. V. - Artists' social fund for freelance artists and publicists
swell
- ↑ Source: Information on the artist's social security contribution , July 1, 2012, Deutsche Rentenversicherung
- ↑ Tattooists are not artists, taz from March 1, 2007
- ↑ Tattoo Kulture Magazine : January 20, 2019: Issue No.29: Boards That Mean the World December 1, 2018-16. March 2019 Fort Notch, Marl
- ^ Judgment of the Social Court Gelsenkirchen from February 28, 2007
- ↑ "Of course, tattoos are art" . sueddeutsche.de; Retrieved June 22, 2012
- ↑ Tattooist recognized as an artist . In: KulturSpiegel , February 2008; Retrieved June 22, 2012
- ↑ https://www.destatis.de/DE/Publikationen/Statistisches Jahresbuch/KulturMedienFreizeit.pdf?__blob= publicationFile , page 201
- ↑ Federal Statistical Office: Statistisches Jahrbuch 2019 , p. 211 [accessed May 7, 2020].
- ↑ see annual artist social contribution regulation
- ↑ a b The KSK in figures , accessed on July 13, 2016
- ↑ Decision of April 8, 1987, 2 BvR 909/82 u. a. ( Memento of the original from September 29, 2013 in the Internet Archive ) Info: The archive link was inserted automatically and has not yet been checked. Please check the original and archive link according to the instructions and then remove this notice. , BVerfGE 75, 108 - Artists' Social Insurance Act
- ↑ Künster social security contributions and managing directors , accessed on January 6, 2016
- ↑ "Unique in Europe" - article on the website of the Goethe Institute for the 25th anniversary of the artists' social tax in 2008
- ↑ Artists' Social Insurance Act - Background and current requirements, page 9/10 , accessed on July 13, 2016
- ^ With security financial problems , Imke Zimmermann (AP), Spiegel Online , December 28, 2004
- ↑ BdSt March 26, 2010 ( Memento of the original from May 12, 2012 in the Internet Archive ) Info: The archive link was automatically inserted and not yet checked. Please check the original and archive link according to the instructions and then remove this notice.
- ↑ Tagesschau, September 9, 2008 ( Memento from September 10, 2008 in the Internet Archive )
- ↑ A slap in the face of all creative people . Declaration of the Conference of German Art and Music Universities ( Memento from February 16, 2009 in the Internet Archive )
- ↑ Bundestag petition : Examination of the obligation to pay artists' social insurance through pension insurance
- ↑ asdadd. Accessed June 1, 2020 .
