Artists' social security contribution: Don't miss the deadline!

As soon as a company commissions freelance creative professionals for marketing or communication services worth €700 or more, the artists' social security contribution becomes due. The deadline for reporting is March 31st.

The social security contribution for artists is not an everyday topic for many craft businesses. However, as soon as a business uses external... Creative Anyone commissioned for marketing, advertising or communications may find the KSA relevant. more than 700 Euro Anyone who has paid fees to self-employed artists or publicists must repay these fees by [date]. March 31, 2026 in the Artists' Social Security Fund (KSK) .

The artists' social security fund organizes the Social insurance for independent artists and publicists. The principle is similar to the Employer contribution For employees: Companies that purchase creative services participate in the social security of creative professionals through the KSA.

Craft businesses may also be liable to pay taxes if they creative achievements for advertising, marketing, or public relations. This applies, for example, to companies that want to improve their image or strengthen their public perception. What matters is not how often a company uses such services, but... which performance he commissioned it.

Tax rate 0,5 percent 

It is also important to know to whom the company pays. The levy applies to payments to natural persons, i.e., to real self-employedBut even in the case of a GbR A tax liability may arise for a partnership or a company. The basis of assessment includes all paid feesThis includes not only Rates, but also service charges This includes costs for materials, assistance, shipping, or telephone. Payments to foreign creative professionals are also included.

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Nicht this includes:

• Value added tax shown separately. 
• Tax-free expense allowances, for example travel or entertainment expenses. 
• Instructor fees. 
• Pure printing and reproduction costs.

Especially when it comes to marketing contracts, companies should... on account sauber trennenFor example, if a company has an advertising brochure produced, it should bill the design and printing separately. Only the creative The service is subject to taxation.

The current rate is 5,0 percent of the fees paid. Typical Real-life cases Brochures, flyers, and business cards are included. Even if a freelance web designer creates or regularly updates their own website, the KSA (Consumer Social Security) applies. Purely technical maintenance is not affected.

If a company checks these points, it can identify its reporting obligations early and report them in a timely manner. 

Sources: optician network; KSK

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