The Federal Law Gazette has announced that the artists' social security contribution (Künstlersozialabgabe) will be reduced to 4.8% in 2017, down from 5.2%.
Source: Bundesanzeiger Verlag
Frequently asked questions
Frequently asked questions
How much is the Künstlersozialabgabe (artists' social security contribution) in 2017?
The contribution rate for the Künstlersozialversicherung (artists' social security) is 4.8% in 2017. This represents a reduction from the previous year's rate of 5.2%. The reduction was published in the Bundesgesetzblatt (Federal Law Gazette).
Who is required to pay the Künstlersozialabgabe (artists' social security contribution)?
The Künstlersozialabgabe must be paid by companies that exploit artistic or journalistic services provided by self-employed artists or publicists. This includes, for example, publishers, advertising agencies, theaters, and so-called self-promoters that regularly commission work from self-employed individuals. The assessment basis is the total remuneration paid to artists during the calendar year.
How is the Künstlersozialabgabe (artists' social security contribution) calculated?
The contribution is applied to the total fees paid to self-employed artists and publicists. In 2017, the contribution is calculated by multiplying this fee total by 4.8%. The amounts must be remitted to the Künstlersozialkasse (Artists' Social Security Fund).
Why was the levy rate for the Künstlersozialversicherung (artists' social insurance) reduced in 2017?
The reduction from 5.2% to 4.8% became possible because the financial situation of the Künstlersozialkasse had stabilized. In particular, the intensified audits of levy-liable companies by the Deutsche Rentenversicherung broadened the contribution base. This allowed individual users of artistic services to be relieved in the following year.