Federal Labour Minister Andrea Nahles invited numerous representatives from the cultural sector, associations, politics and other fields to the "Future Workshop on the Künstlersozialversicherung (Artists' Social Insurance)" at the sculpture workshop of the Kulturwerk of the Berufsverband Bildender Künstler in Berlin.
On 14 June 2016, around 100 guests attended the event, which focused on the challenges facing the Künstlersozialversicherung that result from changes in an increasingly networked, globalised working environment shaped by the digital transformation within the cultural and creative industries.
At the event, Nahles stated that her draft regulation proposes lowering the contribution rate to the Künstlersozialversicherung from the current 5.2 percent to 4.8 percent for 2017. The draft of the Künstlersozialabgabe-Verordnung 2017 (Artists' Social Security Contribution Regulation 2017) will shortly enter the inter-ministerial consultation process.
Background:
The Künstlersozialversicherung
Through the Künstlersozialversicherung, approximately 180,000 self-employed artists and publicists are currently covered as compulsory insured persons under statutory health, long-term care and pension insurance. Self-employed artists and publicists, like employees in dependent employment, bear half of their social insurance contributions. The other half is financed through a federal subsidy (20 percent) and through the Künstlersozialabgabe (artists' social security contribution) paid by companies (30 percent) that commercially exploit artistic and journalistic services.
The Künstlersozialabgabe
The Künstlersozialabgabe is levied as a charge on companies and exploiters of artistic and cultural services. The contribution rate is set annually by regulation for the following calendar year. It currently stands at 5.2 percent. The assessment basis consists of all fees paid to self-employed artists and publicists during a calendar year. The Act to Stabilise the Künstlersozialabgabe Rate, adopted at the beginning of this legislative period, generated additional revenue of around EUR 30 million in 2015 through greater honesty and transparency in the levying of the contribution and in company audits. More than 30,000 additional companies are now fulfilling their contribution obligations. This represents an increase of nearly 20 percent. The audit activities of the Deutsche Rentenversicherung and the Künstlersozialkasse ensure a fair distribution of the burden between companies and thus provide a solid financial basis for the Künstlersozialkasse. As a result, the contribution rate for 2017 can be reduced by 0.4 percentage points to 4.8 percent.
Source: BMAS, http://www.bmas.de/DE/Presse/Pressemitteilungen/2016/kuenstlersozialversicherung-in-digitaler-welt.html
Frequently asked questions
Frequently asked questions
What will the Künstlersozialabgabe (artists' social security contribution) rate be in 2017?
According to the proposal of the Federal Minister of Labour, the contribution rate to the Künstlersozialversicherung (artists' social insurance) is to be reduced from the current 5.2 percent to 4.8 percent in 2017. The corresponding draft of the 2017 Künstlersozialabgabe-Verordnung (Ordinance on the Artists' Social Security Contribution) will shortly be submitted for interdepartmental coordination.
Who has to pay the Künstlersozialabgabe (artists' social security contribution)?
The Künstlersozialabgabe is levied as a contribution from companies and users that engage artistic or journalistic services. The assessment basis is all remuneration paid to self-employed artists and publicists during a calendar year. The contribution rate is set annually by regulation.
How is the Künstlersozialversicherung (German Artists' Social Insurance) funded?
Self-employed artists and publicists pay half of their social insurance contributions themselves. The other half is funded by a 20 percent federal subsidy and a 30 percent Künstlersozialabgabe (artists' social security levy) paid by the companies that commercially use their work. The scheme covers statutory health, long-term care, and pension insurance for currently around 180,000 mandatory members.
Why could the artists' social security contribution rate be reduced?
The Act to Stabilize the Artists' Social Security Contribution Rate brought greater honesty and transparency to levy collection and audits. As a result, around EUR 30 million in additional revenue was generated in 2015, and more than 30,000 additional companies now comply with their contribution obligations. This broader distribution of the burden allows the rate to be lowered by 0.4 percentage points.
Who monitors compliance with the artists' social security contribution obligation?
The Deutsche Rentenversicherung (German Pension Insurance) and the Künstlersozialkasse (Artists' Social Security Fund) audit compliance with the contribution obligation at companies. The goal is a fair distribution of the burden among the companies subject to the levy and a sound financial basis for the Künstlersozialkasse.