Artists’ social security contribution: contribution rate will remain constant in 2025

The contribution rate for the artists’ social security contribution will remain at 5.0% in 2025.

Background: The Artists’ Social Insurance Act offers self-employed artists and publicists social protection in pension, health and long-term care insurance. Like employees, artists and publicists only pay around half of the insurance contributions; the other half is paid by the Artists’ Social Insurance Fund. The funds required for financing are financed by a subsidy from the federal government and an artists’ social security contribution from companies that use and exploit artistic and journalistic services.

If companies make use of artistic or journalistic services (exploiters), a social security contribution must always be paid as a result:

– for employed artists/publishers, the total social security contribution must be paid to the responsible collecting agency in accordance with the usual rules and

– for self-employed artists/publicists, the artists’ social security contribution must be paid to the Künstlersozialkasse.

The basis for calculating the artists’ social security contribution is all remuneration paid to self-employed artists and publicists in a calendar year.

On the one hand, companies from sectors that usually promote artistic or journalistic services on the market, such as publishing houses, theaters, orchestras, choirs, galleries, art dealers, advertising or public relations work for third parties and training and further education institutions for artistic and journalistic activities (e.g. also for children or amateurs) are subject to the levy.

However, all companies that advertise themselves or their own products or carry out public relations work and in this context pay fees for freelance artistic or journalistic services totaling more than € 450 per calendar year are also liable to pay the tax.

Important to know:

If entrepreneurs make use of services that are subject to artists’ social insurance, there is an obligation to register. The notification must be sent to the Künstlersozialkasse. Often, however, there is no obligation to report at all. This is then a point of contention during a company audit by the pension insurance fund. In this case, we advise you to file an objection against the audit. You can easily do this with your PepperPapers objection. This will keep the process open and safeguard your rights. If you are unsure, book your first aid consultation directly.