Source: BUS Sachsen-Anhalt (Linie6Plus)

Company audit by the Artists' Social Security Fund

Description

The Künstlersozialkasse may carry out a company audit on your premises:

in writing or
on site at your company.

As a rule, the Künstlersozialkasse will check whether you have paid the correct amount of artists' social security contributions. The main aim is to establish the following:

the accuracy and completeness of your records and
the correctness and completeness of the resulting declarations.

If necessary, the Künstlersozialkasse will make additional claims due to underpayment of the artists' social security contribution or you will receive a refund of any overpayment of the artists' social security contribution.

The tax audit is independent of whether your company

is registered with the Künstlersozialkasse as liable to pay social security contributions or
has employees.

For the audit, you must submit to the Künstlersozialkasse the documents on the basis of which you prepared the notification.

In addition, you must provide the Künstlersozialkasse with all other information and documents that are important for the tax audit.

If the Künstlersozialkasse finds fault with something during your audit, you must rectify these deficiencies. This applies in particular to your records.

Prerequisites

The Künstlersozialkasse can audit your company if you have paid remuneration to self-employed artists or journalists.

Required documents

Completed online application:

Records of the remuneration to be reported
Incoming invoices and contracts for artistic or journalistic services from independent contractors
All business books belonging to the accounting system
Bookkeeping with the annual financial statements (balance sheet and profit and loss account)
Totals and balance lists
G/L accounts
account statements
Audit reports from other insurance companies or the tax authorities
You may have to submit further documents as part of the audit.

Fees (costs)

There are no costs for you.

Deadlines

There is no deadline.

Processing time

Processing Time: 1 - 6 Months
The processing time usually results from the individual inspection effort.

Legal remedy

Objection
You can find detailed information on how to lodge an objection in the notice from the Artists' Social Security Fund from
Legal action before the social court

Procedure

The audit by the Künstlersozialkasse begins with a written audit notification. You will receive this notification by post or email.

The audit can take place on your premises or online. You can also submit documents online after an on-site appointment.

On-site audit or written submission audit:

Contact the auditor to discuss the further procedure or the date of the audit.
Gather the necessary documents.
If possible, send documents to the examiner in advance by post or online if you are asked to do so.
Have all documents ready for an on-site examination.
If necessary, obtain further supporting documents and evidence on request.
The auditor will discuss the results with you.
Agree with the results or explain what you think needs to be changed.

Online procedure:

Call up the online form on the federal portal. This will guide you step by step through the necessary information, which you can enter electronically.
Note: You will need a valid ELSTER certificate to log in to the online form.
First enter your personal details, including your tax number. You will find this on the letter from the Künstlersozialkasse in the top right-hand corner.
On the next page, you can then select your request and upload documents or records in the next steps.

Once the form or your notification has been received, the Künstlersozialkasse will check your details. If there are any queries or further documents are required, the Künstlersozialkasse will contact you in writing. If you wish to pay the claim from the tax audit in installments, you can submit a corresponding application online or by post.