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”).
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.
The Künstlersozialkasse has determined that your company is liable for the Künstlersozialabgabe. You do not agree with this and can lodge an objection.
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.
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).
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.
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.
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.
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.
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.
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.
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.
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.
If the legal circumstances of your company change, you must inform the Künstlersozialkasse. The change may affect your obligation to pay contributions.
You must inform the Künstlersozialkasse if your company's contact details change. You should also inform the Künstlersozialkasse if your contact details change.
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).
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.
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.
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.
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.
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.
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.