According to the Draft According to the Federal Ministry of Labor and Social Affairs, the artists' social security contribution will be increased from 4.9% to 5.0%. However, the increase, which is set to take effect in 2027, must still be approved by the federal government and confirmed by the Bundesrat.
Currently, approximately 185,000 self-employed creative professionals are mandatorily insured under the Artists’ Social Insurance program (similar to how employees are covered by statutory health, long-term care, and pension insurance). They pay only half of the premiums themselves. The other half is financed through a federal subsidy and the artists’ social security levy.
Mandatory contribution for certain companies: The Artists’ Social Security Contribution is a mandatory payment for companies that use creative or journalistic services—such as graphic design, music, or writing. This helps fund a portion of the social security coverage for self-employed artists. The assessment basis is the fee paid to self-employed artists and journalists during the calendar year.
The Artists' Social Security Contribution distinguishes between three groups:
- Typical users
- Self-referral
- General Clause: Businesses that commission self-employed artists or journalists to create works or provide services for use in their business operations, provided that revenue is to be generated in connection with such use. If no more than 3 events are held in a calendar year at which artistic or journalistic works or services are performed or presented, there is no obligation to pay the tax under the general clause.
A de minimis threshold applies only within the scope of the general clause, in accordance with § 24(2), second sentence, of the KSVG: In 2026, the obligation to pay the artists’ social security contribution applies only if the total remuneration for a single commission or multiple commissions awarded in a calendar year exceeds €1,000. It is not yet known whether the de minimis threshold will be changed for 2027.