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Source: BUS Sachsen-Anhalt (Linie6PLus)

Carry out equalisation association in cooperation with the artists' social insurance fund


As a compensation association, you assume the obligations of your members towards the KSK. In particular, you pay the artists' social security contribution and the advance payments with discharging effect. In addition, you must coordinate the review of the equalisation association.

The prerequisites for the implementation of a compensation association are

  • the conclusion of an agreement on the establishment of a compensation association with the KSK and
  • approval by the Federal Social Security Office.

You submit a copy of the following evidence, if applicable and available:

  • Extract from the commercial register for registrations and deregistrations.
  • Application for insolvency and letter from the insolvency administrator
  • Documents justifying your notification, e.g. annual financial statements

There are no costs for you.

You can find the times for the annual notification of the calculation size, the notification of changes in the membership as well as the payment of the artists' social security contribution and advance payments in your agreement with the KSK.
5 years after an agreement comes into force, a review of the calculation sizes is necessary for a sample of members, which you coordinate with the KSK.

Usually 2 days to 4 weeks.

If there is a dispute about the contract, you have the option of civil court action.

Forms: yes

Online procedure possible: no

Written form required: no

Personal appearance required: no

After concluding and approving the agreement, you perform the following tasks for your members:

  • You inform the KSK annually of the calculation figure required according to the agreement, for example turnover or remuneration for work.
  • The KSK informs you in a statement of account of the amount of the artists' social security contribution to be paid and the advance payments.
  • You collect the funds for the artists' social security contributions to be paid and the advance payments from your members after internal invoicing.
  • You inform the KSK informally in writing by post, fax or in an e-mail of members joining or leaving the KSK, of changes in the membership data or of the occurrence of insolvency.
  • If a check of your members is necessary, the KSK will inform you.
  • First, the KSK will send you a selection of the companies to be checked, which you will agree on together.
  • The KSK then provides you with documents to carry out a survey of your members, in particular the remuneration paid to self-employed artists or journalists.
  • You carry out the data collection using data collection forms and compile the results in a table, which the KSK also provides to you.
  • The KSK checks the members and informs you of the results, which you reconcile with the KSK.
  • When the KSK checks your payroll, you provide it with the documents on which the payroll is based.
  • For the settlement of administrative costs, you inform the KSK of the number of companies that do not pay leviable fees.
  • If there is a significant structural change, such as a sharp increase in the number of members, inform the KSK. It will decide whether an early review is necessary.
  • If, in your view, changes to the agreement are necessary, also inform the KSK.

Federal Ministry of Labour and Social Affairs

No authority found