WSB News: Artists' social security contributions - When you are also obliged to pay

Only publishers, TV stations, press agencies, theaters and galleries are obliged to pay the artists' social security contribution (KSA)? That's what you thought. But:

If you award contracts to freelance artists, publicists, copywriters or web designers with a total net sum of over EUR 1,000.00 per year, you must also pay the KSA!

Typical examples are the creation of business brochures, company websites, advertising jingles and product designs.

This only does not apply if your contractor is a legal entity (e.g. GmbH, UG) or a partnership (e.g. OHG, KG).

The KSA is currently 4.9 % of net remuneration (fees excluding expenses, e.g. for travel costs).

If you are liable to pay tax, you must notify the Künstlersozialkasse (KSK) by 31.03.2026 of the amount of remuneration you paid to freelancers for artistic or journalistic services in 2025.

To this end, the KSK sent out registration forms with authentication codes by post at the end of last year.

Online first
✅ The notification should primarily be made online and using this code on www.kuenstlersozialkasse.de be handed in.
✅ If you have not received a registration form, you should enter your fees in the federal portal (verwaltung.bund.de).

Paper second
✅ Alternatively, you also have the option of sending your registration form on paper to the KSK.

Everything already done?
Perfect! Then you will soon receive a notice of the assessed artists' social security contribution.

👉 Do you have any questions? Please get in touch so that we can answer them quickly and you can submit your report in good time: www.wsb-berater.com

#Artists' social security contributions #KSK #Freelancers #Entgeltmeldung #WSB