The artists' social security contribution will rise slightly to 5,0 percent in 2027.

The contribution rate for artists' social security will again be 5,0 percent in 2027. In 2026 it was temporarily at 4,9 percent.

The contribution rate for artists' social security will rise to 5,0 percent in 2027. This was reported by the Federal Ministry of LaborAfter a slight reduction to 4,9 percent in 2026, it is now back at the level of the years 2023 to 2025. In the years prior, however, the levy was only 4,2 percent, but in 2015 and 2016 it was as high as 5,2 percent. 

Given the current difficult economic environment, this is a good result, he says. Federal Minister of Labor Bärbel Bas"Strengthening the financial stability of the artists' social security system remains an important task for the future. In this context, we are paying particular attention to the increasing digital exploitation of artistic and journalistic works."

What is the artists’ social insurance?

About the Artists' social insurance Currently, around 185.000 self-employed artists and publicists are compulsorily insured under the statutory health, long-term care, and pension insurance schemes. Like salaried employees, these self-employed artists and publicists pay half of their social security contributions.

The other half of the contribution is paid by a Federal subsidy (20 percent) and through that Artists’ social security contribution from companies (30 percent), which exploit artistic and journalistic achievements.

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Who pays the tax?

The Apportionment All companies that use works or services of freelance artists and publicists on more than an occasional basis must pay. These include, for example, Web designers, translators, authors, designers and similar professional groupsWhoever secures orders of at least 2026 1.000 euros (de minimis threshold 2026) For example, if the company has commissioned graphic designers (brochure design, business cards, posters, etc.) or web designers, it will likely have to pay the fee. 

The distinction is not easy: Advertising and press photographers are considered artists, portrait photographers are not, stylists and make-up artists are artists, but hairdressers are not, a web designer is an artist, a programmer is not. 

According to the German Social Security Fund for Artists (Künstlersozialkasse), the majority of the artists' social security contribution is raised by "typical" companies in the arts and creative industries, such as theaters, galleries, museums, music producers or publishers.

Whether a company is liable to pay the tax can be determined by Artists' social fund clarify. 

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