Artists’ Social Insurance Fund [Künstlersozialkasse (KSK)]
General Information
The Artists’ Social Insurance Fund [Künstlersozialkasse (KSK)] provides the mandatory social security for self-employed artists: pension, health and nursing care insurance. Distributors of artistic performances, such as theatres and festivals, finance the Artists’ Social Insurance Fund through Artists’ Social Insurance Fund contributions.
The contents of this chapter on the Artists’ Social Insurance Fund are based on a background seminar of Alexa Jünkering of the Self-Employment Advisory Office in Dortmund. The text was prepared by Simon Hengel - Recht Klar Ausgedrückt and edited by the Campus team.
The financing model
The Artists’ Social Insurance Fund is financed to 50% by the contributions of its members, to 20% by taxpayers and to approx. 30% by contributions of distributors.
The legal basis for members and distributors is the German Artists’ Social Insurance Act [Künstlersozialversicherungsgesetz (KSVG)].
Common misconceptions
- The Artists’ Social Insurance Fund is not a health insurance company or insurance company, such as TK, AOK or Barmer, but registers its members with these insurance companies. Members of the Artists’ Social Insurance Fund keep the insurance of their health care company, such as TK.
- The Artists’ Social Insurance Fund does not evaluate the quality of artistic work. Membership does not require certain artistic standards or proof of being an artist.
- Contributions don’t depend on projected revenue (‘everything earned’), but projected profit, i.e., the income left after expenses.
Insured under the Artists’ Social Insurance Fund as an artist
The following pages provide the most important information for anyone who wants to be or already is insured under the Artists’ Social Insurance Fund.
Everything about:
Contributions required of distributors
Distributors of artistic performances, such as theatres and festivals, help finance the Artists’ Social Insurance Fund through their contributions. How easy this can be and how payment associations [Ausgleichsvereinigungen] work is explained in Contribution obligations of distributors.