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Source: BUS Sachsen-Anhalt (Linie6PLus)

Consequences of the dissolution of a compensation association established in cooperation with the artists' social security fund


A compensation association fulfils the obligations of several companies vis-à-vis the artists' social insurance fund. In particular, the equalisation association pays the artists' social security contribution and the advance payments instead of the companies.
A compensation association of which you are a member is dissolved if

  • the equalisation association or the KSK terminates the agreement, or
  • by expiring.

If the equalisation association is dissolved or you terminate your membership of the equalisation association, it will no longer exercise your rights and obligations towards the KSK.
In this case, the KSK will contact you. It will tell you which obligations you have to take care of yourself again:

  • Reporting obligations: You must report the amount you have paid to self-employed persons working in an artistic or journalistic capacity in the calendar year to the KSK each year using a form. These are the remunerations subject to levy.
  • Obligation to keep records: You must keep records of the leviable remunerations that you have paid in the calendar year to persons who are self-employed in an artistic or journalistic capacity.

In addition, the KSK or the Deutsche Rentenversicherung (German Pension Insurance Fund) may check your declarations again. If necessary, they will make additional demands of you as a result of an audit.
The contact for all matters relating to artists' social insurance is no longer the equalisation association but the KSK.

  • The compensation association of which you are a member is dissolved, or
  • You terminate your membership of the compensation association.

You do not need to submit any documentation.

There are no costs for you.

You do not have to meet any deadlines.

  • about 1 month

No legal remedies are available.

Forms: no
Online procedure possible: no
Written form required: no
Personal appearance required: no

The compensation association will inform you about the end of the agreement or the termination of membership. The artists' social insurance fund will then inform you of the further procedure:

  • You receive a letter from the KSK. It informs you that
    • the membership in the equalisation association ends and
    • the annual notifications are to be submitted directly by you again in the future.
  • End of the first year after termination of the compensation agreement: The KSK sends you the notification form for the remuneration subject to levy.
  • After reporting the remuneration subject to tax, you will receive a notice from the KSK. This will show the amount
    • of the artists' social security contributions to be paid and
    • or monthly advance payments.
  • It is possible to make voluntary advance payments up to this point, stating the levy number.

Federal Ministry of Labour and Social Affairs

Künstlersozialkasse (KSK)
Gökerstraße 14
26384 Wilhelmshaven
26380 Wilhelmshaven
+49 4421 9734051500
+49 4421 7543-5080
+49 4421 7543-5062
+49 4421 7543-5050

Monday to Friday: 09:00 - 16:00