Künstlersozialabgabe Zahlungserleichterungen Prüfung

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

The Künstlersozialkasse is generally obliged to collect income on time and in full.

However, it can sometimes happen that companies get into financial difficulties and are unable to make the necessary payments.

For example, if you have outstanding receivables from the Artists' Social Security Fund (KSK)

• not,
• in full or
• cannot pay on time,

you have the option of applying for payment relief.

The form and, if applicable, the duration of payment relief depends on the individual financial situation of your company.

A deferral of contributions including payment in installments is possible, for example, if it would cause considerable hardship for your company.

Significant hardship means

• Your company is temporarily experiencing serious payment difficulties due to unfavorable economic circumstances or
• Your company would get into these payment difficulties if it had to pay the amount due immediately in one lump sum.

When applying for payment in installments:

• Informal application for payment in installments with justification
• Form for participation in the SEPA direct debit scheme

In addition, for claims relating to the artists' social security contribution for several years:

• Proof of the economic situation of your company

When applying for other payment facilities, such as an application for full or partial remission of claims:

• Informal application with justification
• Proof of the economic situation of your company

For applications for deferral including payment by installments:

• Immediate full settlement of your arrears would be associated with considerable hardship.
• The entitlement of the Künstlersozialkasse to the arrears is not jeopardized by the deferral or payment by instalments.
• You agree to participate in the SEPA direct debit procedure for the collection of installments; otherwise you will provide a security.

In the case of applications for full or partial remission of claims:

• Settlement of the claim would destroy your economic existence or at least seriously jeopardize it permanently.

There are no costs.

You can submit your application for payment facilitation online or by post:

Online application:

• You call up the online form "Apply online for payment facilitation for companies with the Künstlersozialkasse" on the federal portal. This will guide you step by step through the necessary information, which you can enter electronically.
• Please note: You will need a valid ELSTER certificate to register for the online form.
• You will need around 20 minutes to complete the online application.
• First enter your personal details, including your tax number. You will find this on the letter from the Künstlersozialkasse in the top right-hand corner.
• On the next page, you can then select which application for payment facilitation you would like to submit.
• Depending on the type of application, you will be asked to provide further information and upload documents if necessary.

Application by post:

• Let the Künstlersozialkasse know which payment facilitation you would like to apply for.
• When applying for payment in installments or deferral, propose a monthly installment amount or a date for full settlement of the arrears.
• You justify your application clearly and enclose the necessary evidence.
• You state your tax number in the application. This can be found at the top right of the letter from the Künstlersozialkasse.

Once the application has been received, the Künstlersozialkasse will check your request. If there are any queries or further documents are required, the Künstlersozialkasse will contact you by post.

Usually 1 to 2 weeks.

There is no deadline.

The following information is available:

• Payment in installments or deferral is generally only granted in return for appropriate interest.
• The standard interest rate is 2 percent above the prime rate of the Deutsche Bundesbank applicable at the time of the decision.

• Contradiction
  • Detailed information on how to lodge an objection can be found in the notice of settlement of the artists' social security contribution.
    

• Artists' social security contribution payment facilities Examination
• Payment relief possible for companies in financial difficulties; can be applied for,
  • online, after registration using an Elster account, or
  • by post
• plausible application justification required; payment facilitation possible if the payment
  • would represent a considerable hardship or
  • would destroy the economic existence of the company
• Payment relief depends on the economic situation of the company
• As a rule, payment relief is granted in installments
• Required documents:
  • Informal application for payment in installments with justification
  • Form for participation in the SEPA direct debit scheme
  • Proof of the economic situation of the company
• SEPA direct debit mandate required for payment in installments
• The shorter the term, the more likely the approval
• Interest is usually charged for deferral and payment in installments
• No legal claim
• Processing time: 1 to 3 weeks, depending on the workload
• Responsible: Artists' Social Security Fund (KSK)

Forms: no
Online procedure possible: no
Written form required: no
Personal appearance required: no