Reporting obligations and Artists’ Social Insurance Fund assessments

Income projections, audits, coverage termination and special covid provisions

Income projections

Those insured under the Artists’ Social Insurance Fund must submit income projections by December 1 of each year. These projections are used to determine the contributions for the next year.

Tip: Income should be estimated based on the taxable profit reported in your surplus income statement [Einnahmeüberschussrechnung (EÜR)]. Predictions should be made on the basis of your income tax assessment for the previous year. If this hasn’t been issued yet, you may prepare a surplus income statement based on your accounting records.

Income projections may also be updated at any time, e.g. if your job situation changes. The Artists’ Social Insurance Fund will then redetermine your contributions. However, changes cannot apply retroactively. Too cautious projections can always be increased.

Questions and answers

  • Since this is a legal requirement, there is nothing the Artists’ Social Insurance Fund can do: there are no retroactive increases or refunds of contributions. This is different than for self-employed persons performing non-artistic work who have statutory health insurance. This is why it is important to estimate your income based on figures and postings. Don’t forget that sick pay and pension benefits are also determined based on these contributions!

    Since this is a legal requirement, there is nothing the Artists’ Social Insurance Fund can do: there are no retroactive increases or refunds of contributions. This is different than for self-employed persons performing non-artistic work who have statutory health insurance. This is why it is important to estimate your income based on figures and postings. Don’t forget that sick pay and pension benefits are also determined based on these contributions!

  • We can’t say. But your right to make changes doesn’t depend on the Artists’ Social Insurance Fund’s goodwill.

    We can’t say. But your right to make changes doesn’t depend on the Artists’ Social Insurance Fund’s goodwill.

Audits by the Artists’ Social Insurance Fund

The Artists’ Social Insurance Fund regularly audits 5% of its members. These members are selected randomly or based on suspicious behaviour, such as irregular payments. Audits of the Artists’ Social Insurance Fund are used to determine whether the member still performs self-employed artistic work to generate income. Audits may cover up to the last 4 years. Audited members must disclose their income tax assessments and business documents, such as invoices, contracts and account statements. Auditors will also often request current proof of work activity.

If an audit finds contributions to have been too low, they will be adjusted. However, back payments are only charged if incorrect projections are proven to have been submitted knowingly and intentionally. Such proof is rare.

Audit findings or circumstances that may terminate Artists’ Social Insurance Fund insurance:

  • Generating less than EUR 3,900 of income from artistic work. After a 3-year grace period, this may only happen twice in 6 years after starting self-employment. However, special provisions currently apply due to Covid. Failure to meet this requirement may also be justified by personal circumstances, such as prolonged illness.
  • Reporting mostly non-artistic activity and/or generating more than EUR 5,400 of profit from non-artistic work. In this case, seek advice from a social security attorney or a pension consultant.

Questions and answers:

  • Yes. If your circumstances change and you primarily perform self-employed artistic work again, coverage will be restored. Readmission may be requested at any time.

    Yes. If your circumstances change and you primarily perform self-employed artistic work again, coverage will be restored. Readmission may be requested at any time.

  • You could be expelled from the Artists’ Social Insurance Fund. In this case, you will have to pay all of your health and nursing care contributions yourself if you remain self-employed. Minimum contributions start at approx. EUR 220 per month. In addition, the contributions of persons with statutory health insurance are not only determined based on income from work, but from any source—including rental and capital income.

    You could be expelled from the Artists’ Social Insurance Fund. In this case, you will have to pay all of your health and nursing care contributions yourself if you remain self-employed. Minimum contributions start at approx. EUR 220 per month. In addition, the contributions of persons with statutory health insurance are not only determined based on income from work, but from any source—including rental and capital income.

End of Artists’ Social Insurance Fund coverage?

Changes to professional or personal circumstances that may affect coverage must be reported to the Artists’ Social Insurance Fund immediately. This applies, e.g. when ending self-employed artistic work or spending longer periods abroad, entering employment, switching to non-artistic self-employment or changing your legal form to a limited liability company.

Important: If you only intend to be employed or perform non-artistic self-employed work temporarily, inform the Artists’ Social Insurance Fund explicitly that you will continue to perform self-employed artistic work.

This way, you will keep your pension insurance from the Artists’ Social Insurance Fund and can resume full coverage without having to reapply after your employment ends. However, this requires you to generate at least the required income.

Special Covid provisions for Artists’ Social Insurance Fund members

Due to the pandemic, the Artists’ Social Insurance Fund introduced temporary special provisions:

  • Members may generate additional income of up to EUR 1,300 per month or EUR 15,600 per year in 2021 and 2022. Additional income is normally limited to EUR 5,400 per year.
  • The minimum income threshold of EUR 3,900 per year does not have to be met in 2020, 2021 or 2022.
  • Contributions may be deferred or paid in instalments if requested. However, such requests must be properly justified.

Income projections may also—as always—be adjusted.