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Source: BUS Sachsen-Anhalt (Linie6Plus)

Fines imposed by the Künstlersozialkasse for breach of obligations

Description

If you are insured or liable to pay contributions under the Artists' Social Insurance Act, you have certain obligations. The Künstlersozialkasse examines whether you have acted dutifully or irregularly.

As an insured person, you are acting irregularly according to the Artists' Social Insurance Act if you intentionally or negligently:
- fail to provide information, or provide incorrect or incomplete information, when requested to do so,
- do not, incorrectly or incompletely comply with the obligation to provide information or to submit documents when requested to do so, or
- fail to comply with the reporting obligation in good time, correctly or in full.


As a company liable to pay the levy, you are acting in breach of regulations under the Artists' Social Insurance Act if you intentionally or negligently:
- fail to report the assessment basis for the artists' social security levy on time or correctly,
- do not keep records, or do not keep them correctly or completely, or
- do not, incorrectly or incompletely comply with the obligation to provide information or to submit documents when requested to do so.


If you have acted irregularly, the KSK can impose a fine. In this case, you will receive a penalty notice. The penalty notice contains, among other things:
- the breach of duty
- the rules on fines
- the fine imposed
- the amount of the fee and expenses (costs)



The amount of a fine depends on the individual case.
For insured persons:
Fine range per violation: EUR 5.00 to EUR 5,000.00.
For companies subject to the levy:
Fine range per violation: EUR 5.00 to EUR 50,000.00



You
- are insured with the Künstlersozialkasse or operate a business subject to the levy, and
- have acted in an irregular manner in accordance with the Künstlersozialversicherungsgesetz (Artists' Social Insurance Act).

You only have to submit documents if the Künstlersozialkasse asks you to do so.

For insured persons and companies subject to levy:
Fees: EUR 25.00 to EUR 7,500.00
Expenses: EUR 3.50

The fine and the costs must be paid no later than 2 weeks after the decision imposing the fine has become final.

Average 10 to 12 weeks.

  • Appeal
    Detailed information on how to lodge an appeal can be found in the penalty notice.

Forms: none

Online procedure possible: no

Written form required: no

Personal appearance required: no

This is how the fine procedure works:

  • You will receive a notice from the Künstlersozialkasse stating that
    • KSK accuses you of irregular behaviour and you have to pay a fine.
    • you are therefore ordered to pay a fine.
  • You can submit your comments in writing within the period stated in the notification.
  • The KSK will take your written comments into account when making its decision.
  • If there are any queries regarding your letter or if documents are required, you will receive a written message.
    • Reply and submit the requested documents within the time limit stated in the notice.
  • You will then receive a decision or notification of the KSK's decision.

Federal Ministry of Labour and Social Affairs

Authority
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