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There are 38 services for Taxes and social insurance contributions for employees

Taxes and social insurance contributions for employees

Businesses must pay a variety of taxes and social insurance contributions for their employees. These include contributions to statutory health insurance and pension schemes. Special rules apply to certain forms of employment (e.g. “mini jobs”).

Services:

Adjusting advance payments to the artists' social security fund

Do you expect to pay significantly lower fees to self-employed artists or publicists compared to the previous year? Then you can apply for a reduction in your monthly advance payments for the artists' social security contribution.

Advise registered companies on the artists' social security contribution

If you have any questions about the artists' social security contribution, you can contact the Künstlersozialkasse.

After registering with the Künstlersozialkasse, file an objection against the decision on the obligation to pay social security contributions for artists.

The Künstlersozialkasse has determined that your company is liable for the Künstlersozialabgabe. You do not agree with this and can lodge an objection.

Apply for a change of tax class for single parents

As a single parent with at least one child in the household who is entitled to child allowance or child benefit, you can apply for the tax relief amount for single parents and thus for tax class 2.

Apply for a replacement certificate

The tax office can issue a certificate for the wage tax deduction if it is not possible to retrieve the electronic income tax deduction characteristics (ELStAM).

Apply for payment relief for companies from the Artists' Social Security Fund

If your company is unable to pay the Artists' Social Insurance Fund's current claim on time, you can apply for payment relief.

Apply to change the electronic income tax deduction features on marriage

Do you not want to keep the tax class combination IV/IV that is automatically assigned to you when you get married? Then you and your wife or husband can apply for a change of tax class at your local tax office.

Apply to change the tax class for electronic wage tax deduction features in the event of separation

Are you permanently separated as part of a marriage or civil partnership? Then the spouse-related tax class combinations are no longer possible from the year after the separation.

Apply to change the tax class for the electronic wage tax deduction features when joining the church

If you join or re-join a church, you are obliged to pay church tax. The procedure for this is largely automated.

Apply to change the tax class for the electronic wage tax deduction features when leaving the church

By leaving the church, the obligation to pay church tax no longer applies. The procedure for this is largely automated.

Apply to change the tax class of your partner for the electronic income tax deduction features

As a spouse or civil partner, you have three possible tax class combinations to choose from. You are free to choose from these.

Applying for reinstatement to the previous status with the Artists' Social Security Fund

Have you missed a statutory deadline for an application or notification? Then, under certain conditions, you can make up the missed deadline without any disadvantages.

Audit by the Künstlersozialkasse (Artists' Social Insurance Fund)

Have you paid fees to self-employed persons for journalistic or artistic services? If so, the Künstlersozialkasse (KSK) will check the correct reporting of these fees in your company.

Blocking Electronic Wage Tax Deduction Characteristics (ELStAM)

You can block the income tax deduction characteristics (tax class, child allowances) by notifying your tax office. Your employing company will then tax your salary according to tax class VI.
 

Change notification of artists' social security contribution

If your previous remuneration report is incorrect, you must inform the Künstlersozialkasse and correct your report.

Change tax class after resumption of marital or civil partnership union

If you are no longer permanently separated from your spouse/life partner, you are again entitled to the tax class combination III/V, IV/IV or IV/IV with factor.

Check obligation to pay the artists' social security contribution on shareholder remuneration

If your partner works for you as an artist or journalist, you must pay social security contributions for artists under certain conditions.

Claim reimbursement of social security contributions as a supplementary benefit to seasonal short-time allowance

If your company receives seasonal short-time allowance for employees, you can, under certain conditions, receive additional reimbursement of social insurance contributions for these employees.

Enquire about your company's account balance with the artists' social security fund

If you have any questions about your tax account or need a current account statement, you can contact the Künstlersozialkasse.

File an objection against a notice of change to the artists' social security contribution

If the Künstlersozialkasse has sent you a notice of amendment and you do not agree with it, you can lodge an objection.

Notify the artists' social insurance fund of the company's mission

If you have given up or discontinued your business, you must inform the Künstlersozialkasse. The cessation of your company leads to the termination of the artists' social security contribution obligation.

Notify the Künstlersozialkasse of any changes in legal circumstances.

If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

Notify the Künstlersozialkasse of changes to the company's basic data

You must inform the Künstlersozialkasse if your company's contact details change. You should also inform the Künstlersozialkasse if your contact details change.

notify the Künstlersozialkasse of the change in the purpose of the company

If the object of your business has changed, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.

Other taxes: payment, rates, tax returns

When you set up a business in Germany, you must comply with certain rules and requirements. This section provides information on your rights and obligations, in particular relating to taxes (payment, rates and returns).

Registering and paying wage tax by employers

As the employer, you withhold the wage tax from the wages paid and, after electronically transmitting the wage tax registration to the responsible tax office, pay the wage tax to it.

Registering or re-registering a company with the artists' social security fund

If you run a business that is subject to the levy, you must register your business with the Künstlersozialkasse.

Request mandatory status clarification for collaborating family members or managing partners

If, according to the registration, there is a certain relationship between you and your employer, or if you are a managing partner, the procedure for clarifying your employment status with the clearing office is automatically initiated.

Request voluntary status clarification

If you want to check whether you are self-employed or employed, you can submit an application to determine your employment status.

Requesting a Change of Tax Class for Electronic Wage Tax Deduction Characteristics

The wages from all other employment relationships are taxed according to tax class VI.

Requesting a change of tax class for multiple employers for the electronic payroll tax deduction characteristics

If you are employed by several employers at the same time, you can determine for yourself which employer should retrieve the family-friendly electronic wage tax deduction characteristics.

Requesting a change to the electronic wage tax deduction features after the death of a spouse

If your spouse or civil partner dies, you will be placed in tax class III in the year of death and the following year.

Social security rights and obligations in the EU

This section provides information on social security rights and obligations in the EU.

Submit a change to the personal data for the electronic payroll tax deduction characteristics

If your address or personal data changes, you must communicate the changed data.

Submit annual declaration for artists' social security contributions

If your company is registered with the Künstlersozialkasse, you generally have to submit an annual remuneration report. The Künstlersozialkasse needs this report in order to calculate the amount of the artists' social security contribution you have to pay.

Submitting the remuneration report to the artists' social insurance fund without being asked to do so

If your obligation to pay contributions has ended and you again pay more than EUR 450.00 per year to self-employed artists or journalists, or if you also again hold more than 3 events in a calendar year, you must inform the Künstlersozialkasse.

Take advantage of advice on the obligation to pay artists' social security contributions at information events

Would you like to find out about the artists' social security contribution obligation for your company? Then, under certain conditions, you can take part in an information event organized by the Artists' Social Security Fund.

View Electronic Wage Tax Deduction Characteristics (ELStAM)

The electronic wage tax characteristics (ELStAM) used for wage tax deduction are shown in the payroll report and can be viewed in various ways.