Law on the social insurance of self-employed artists and publicists (Artists ' Social Insurance Act-KSVG)

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KSVG

Date of completion: 27.07.1981

Full quote:

" Künstlersozialversicherungsgesetz vom 27. Juli 1981 (BGBl. 705), which was last amended by Article 2 of the Law of 30 July 2014 (BGBl. I p. 1311)

Status:

Last amended by Art. 2 G v. 30.7.2014 I 1311

For more details, please refer to the menu under Notes

Footnote

(+ + + Text proof applicable: 1.1.1982 + + +) 
(+ + + Do not apply measures due to EinigVtr in accordance with the provisions of this Regulation).  Art. 109 No. 3 
 Buchst. f DBuchst. aa G v. 8.12.2010 I 1864 mWv 15.12.2010 + + +) 

  

Part one
Social insurance of self-employed artists and publicists

First chapter
Circle of insured persons

First section
Extent of the insurance obligation

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§ 1

Self-employed artists and publicists are insured in general pension insurance, statutory health insurance and social care insurance if they

1.

who are engaged in artistic or journalistic activity, and not only temporarily,

2.

in connection with artistic or journalistic activities, do not employ more than one employee, unless the employment is for vocational training or is slightly within the meaning of § 8 of the Fourth Book of Social Law.

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§ 2

Artists within the meaning of this law are those who create, perform or teach music, performing or visual arts. In the sense of this law, publicists is who is a writer, journalist or in a similar way journalistic, or who teaches journalism.

Second section
Exemptions from the insurance obligation

First subsection
Freedom of insurance by law

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§ 3

(1) Insurance-free according to this law is who in the calendar year of self-employed artistic and journalistic activity is expected to earn a working income that does not exceed 3,900 euros. If the self-employed artistic or journalistic activity is exercised only during a part of the calendar year, the limit set out in the first sentence shall be reduced accordingly. (2) Paragraph 1 shall not apply until the end of three years after the first time the activity has been taken up. The period laid down in the first sentence shall be extended by periods in which there is no obligation to insure under this Act or the freedom of insurance pursuant to Article 5 (1) No 8. (3) By way of derogation from paragraph 1, the obligation to insurance shall remain in force as long as the Labour income no more than twice within six calendar years does not exceed the limit laid down there. (4) (omitted) Unofficial table of contents

§ 4

In statutory pension insurance, under this law is insurance free, who

1.

in the case of an employed or self-employed activity not covered by § 2 in the statutory pension insurance scheme, is exempt from insurance or exempted from insurance, unless the freedom of insurance is based on a minor employment or a minor self-employed activity (§ 8 Fourth Book of the Social Code),

2.

from an employment contract, a contributor to employment, or from a self-employed activity not covered by § 2, relates to a work income, if the salary or income is likely to be paid during the calendar year at least half of the contribution ceiling applicable to this year in the general pension insurance scheme; if employment or self-employed activity is exercised only during part of the calendar year, that limit shall be shall be reduced accordingly.

3.

is subject to insurance as a trader in craft trades pursuant to § 2 sentence 1 no. 8 or section 229 (2a) of the Sixth Book of Social Insurance Code,

4.

Farmer within the meaning of Section 1 of the Law on the Pensions of Farmers,

5.

refers to a full pension for old age from statutory pension insurance,

6.

as a former farmer, an old-age pension or after the completion of the 60. A life-year pension under the law on farmers ' old-age pension rights, or

7.

is insured as a military or civil service provider in the statutory pension insurance scheme.

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§ 5

(1) In the statutory health insurance, under this law is insurance-free, who

1.

is insured pursuant to section 5 (1) (1), (2) and (2a) of the Fifth Book of Social Law,

2.

After reaching the Retirement Age Limit according to the Sixth Book of the Social Code, an independent artistic or journalistic activity is taken up,

3.

is insured under Article 2 (1) (1) (1) to (3) of the Second Law on the Health Insurance of Farmers,

4.

is free of insurance or exemption from insurance under other statutory provisions, with the exception of Article 7 of the Fifth Book of the Social Insurance Code,

5.

a self-employed activity not covered by § 2, unless it is minor in the sense of Section 8 of the Fourth Book of the Social Code,

6.

Military or civil service providers; § 193 of the Fifth Book of the Social Code remains unaffected,

7.

is housed in the execution of pre-trial detention, custodial sentences or custodial measures of detention and security or temporary detention pursuant to Section 126a (1) of the Code of Criminal Procedure, and not immediately prior to the placement of the law pursuant to this Act was insured, or

8.

During the course of his studies as a full-time student of a university or a school serving as a technical education institution, an independent artistic or journalistic activity is carried out.

(2) In the social care insurance scheme, insurance is free of insurance under this law.

1.

in accordance with paragraph 1, without insurance or

2.

has been exempted from the health insurance obligation pursuant to § 6 or § 7

is.

Second subsection
Exemption from the health insurance obligation on request

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§ 6

(1) Anyone who, for the first time, takes up an activity as an independent artist or publicist and does not belong to the group of persons referred to in Article 5 (1) shall, on application, be exempted from the obligation to provide health insurance in accordance with the provisions of this law if he or she is responsible for Artists ' social insurance fund provides insurance for the case of illness with a private health insurance company. The condition is that he or she may claim contractual benefits for himself and his family members who would be insured in the statutory health insurance in the case of insurance obligations of the artist or publicist in the statutory health insurance scheme, which is the type after the benefits of statutory health insurance in the event of illness. The application must be made no later than three months after the insurance obligation has been established by the Künstlersozialkasse. (2) Those who have been exempted from the compulsory health insurance in accordance with paragraph 1 may be admitted to the social insurance fund until the end of the period. the period referred to in Article 3 (2) shall declare in writing that its exemption shall end with the obligation to provide insurance. The insurance obligation shall begin after the expiry of the period specified in section 3 (2). Unofficial table of contents

§ 7

(1) Those who, as an independent artist or publicist, have, in three consecutive calendar years, achieved a total income of work above the sum of the amounts which for those years according to Article 6 (6) of the Fifth Book of the Social Code as At the request of the health insurance obligation, the annual earnings limit shall be exempted under this law. The exemption cannot be revoked. (1a) (omitted) (2) The application shall be made by 31 March of the calendar year following the three-year period at the Künstlersozialkasse (Artists ' Social Fund). Unofficial table of contents

§ 7a

(1) The Künstlersozialkasse decides on the application for exemption from the obligation to provide insurance. (2) The exemption in accordance with § 6 paragraph 1 acts from the beginning of the insurance obligation; are already benefits of the statutory health insurance in claim , the exemption shall be effective from the beginning of the month following the application. The exemption in accordance with § 7 shall be effective from the beginning of the month following the application. (3) The entitlement to benefits from statutory health insurance shall end with the membership.

Third Section
Start and duration of the insurance obligation, transfer of the activity site

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§ 8

(1) The insurance obligation in the statutory pension and health insurance as well as in the social care insurance begins with the day on which the declaration of the insured pursuant to § 11 para. 1 enters, in the absence of a notification with the day of the Modest by which the Künstlersozialkasse determines the insurance obligation. It shall begin at the earliest with the day on which the conditions for the insurance are met. If the self-employed artist or publicist is incapable of work at the time when the obligation to insure is commensurate after the first sentence of the first sentence, the obligation to ininsurance shall begin at the day following the end of the incapacity for work. (1a) (omitted) (2) § 48 of the Tenth Book of the Book of Social Code shall apply in accordance with § 4 nos. 1 or 3 to 7 or § 5 of the Freedom of Insurance Act, subject to the condition that the notification of the insurance obligation shall be repealed from the date of the change in the conditions of the insurance. is. Moreover, in the event of a change in the circumstances, the notice of the obligation to make insurance is to be cancelled only with effect from the first of the month following the month in which the Künstlersozialkasse becomes aware of the change; § 48 (1) sentence 2 no. 2 of the Tenth Book of Social Code remains untouched. Unofficial table of contents

§ 8a

(1) In the case of an insured person or an eligible person during the calendar year, the place of activity of the insured person from the territory of the accession to the rest of the territory of the Federal Republic of Germany shall be taken into account by the first of the month to be taken into account during the month. (2) Section 309 (1) of the Fifth Book of the Social Code shall apply accordingly.

Fourth Section
Right of termination

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§ 9

(1) If you are insured with a private health insurance company and will be subject to health insurance under this law, you may terminate the insurance contract at the end of the month in which it proves the entry of the insurance obligation. Sentence 1 shall apply in accordance with the insurance contract of a member of the family, if an artist or publicist is subject to insurance in accordance with this law and the person is insured thereby in the statutory health insurance. (2) Who in the case of a private insurance undertaking against a need for care, and which is subject to care insurance under this law, the insurance contract can be terminated with effect from the entry of the insurance obligation. The second sentence of paragraph 1 shall apply accordingly.

Second chapter
Contribution grant from the Künstlersozialkasse

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§ 10

(1) Self-employed artists and publicists who, according to § 7, are exempt from compulsory insurance and are voluntarily insured in the statutory health insurance, receive, on application from the Künstlersozialkasse, as a preliminary contribution grant the Half of the contribution to be paid in the case of compulsory insurance for an artist or publicist when applying the general rate of contribution of the statutory health insurance, but not more than half of the amount which it is actually have to pay. For artists and publicists who would not be entitled to sickness benefit in the case of an insurance obligation, the calculation of the grant in accordance with the first sentence instead of the general contribution rate shall be replaced by the reduced contribution rate of the statutory Health insurance (§ 243 of the Fifth Book of Social Code) to be used. The claim shall begin with the calendar month following the request. In the case of eligible persons who are not insured under this law in the general pension insurance scheme, the annual work income achieved is decisive for the calculation of the final grant; it is the Künstlersozialkasse up to the level of the amount of the annual work income. the contribution rate limit in the statutory health insurance up to 31 May of the following year. The amount of the expenses for the voluntary health insurance shall be proven by the Künstlersozialkasse for each calendar year up to 31 May of the following year. (2) Self-employed artists and publicists who, according to § 6 (3a) of the Fifth Book Social code in conjunction with Section 5 (1) No. 4 of the Social Code, or exempted from the obligation of insurance under § § 6 or 7, and insured with a private health insurance company, shall be received upon application by the Künstlersozialkasse a temporary contribution if they are for themselves and their family members, the if the artist or publicists are insured in the statutory health insurance, they would be able to claim the contract benefits that correspond to the type of sickness insurance benefits provided by the statutory health insurance. The grant is half of the contribution which the Künstlersozialkasse would have to pay for compulsory insurance on the basis of the general contribution rate of the statutory health insurance, but at most half of the amount, the amount of the contribution, the the artist or publicist has to pay for his private health insurance; for periods for which work income is not used in the case of compulsory insurance (§ 234 (1) sentence 3 of the Fifth Book of the Social Code), a contribution grant will be made not paid. For artists and publicists who would not be entitled to sickness benefit in the case of membership of a health insurance company, the reduced contribution rate of the statutory contribution rate shall be replaced by the general contribution rate in the calculation of the grant. Health insurance (§ 243 of the Fifth Book of Social Code) to be used. In the case of a waiver pursuant to § 6, the claim shall begin with the calendar month in which the notification pursuant to Section 11 (1) enters. In the case of a waiver pursuant to § 7, the second sentence of paragraph 1 of the first subparagraph shall apply. Section 257 (2a) of the Fifth Book of the Social Code applies accordingly. Unofficial table of contents

§ 10a

(1) Self-employed artists and publicists who, according to § 7, are exempted from the compulsory health insurance and are insured in the social care insurance, receive, at the request of the Künstlersozialkasse, as a provisional contribution grant half of the The contribution that the Künstlersozialkasse would have to pay to the care fund under this law in the case of compulsory insurance, but not more than half of the amount that they actually have to pay. § 10 (1) sentence 2 to 4 applies accordingly. (2) Self-employed artists and publicists who, in accordance with Section 6 (3a) of the Fifth Book of the Social Code, in conjunction with Section 5 (1) (4) of the Book of Social Insurance, or pursuant to § 6 or § 7 of the compulsory health insurance obligation And in the case of a private insurance undertaking, they are insured against the need for care, and receive, at the request of the Künstlersozialkasse, a temporary contribution grant if they are for themselves and their dependants, who are insured under the insurance obligation of the Artists or publicists in the social care insurance scheme would be insured, Contractual services which are equivalent to the performance of the Eleventh Book of Social Code according to the type and scope of the contract. Section 61 (6) and (7) of the Eleventh Book of the Social Code shall apply accordingly. The grant shall be half of the contribution which the Künstlersozialkasse would have to pay to the care fund in the case of insurance obligations, but not more than half of the amount the artist or publicist has to pay for his private long-term care insurance. is paying. Section 10 (2), second sentence, second half-sentence and sentences 4 to 6 shall apply accordingly. Unofficial table of contents

Section 10b

The decision to determine the final contribution grant shall be withdrawn with effect for the past in the benefit of the eligible beneficiary if the notification in accordance with § 10 (1) sentence 3 in essential relationship is incorrect .

Third chapter
Information and reporting requirements

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§ 11

(1) Those who are insured under this law in the statutory pension or health insurance or in the social care insurance have to report to the Künstlersozialkasse. § 16 of the First Book of the Social Code applies accordingly. (2) Those who are insured under this law in statutory pension or sickness insurance or in the social care insurance or in accordance with § § 10 and 10a claim to a contribution grant , the Künstlersozialkasse shall, on request, make the information necessary for the determination of the insurance obligation, the amount of the contributions and the contribution grants, as well as the information referred to in § 13. He shall provide the necessary information and submit the necessary documents. The first and second sentences also apply to information required for the performance of other tasks of the artists ' social insurance fund under this Act. (3) The forms of the Künstlersozialkasse are to be used. (4) The person referred to in paragraph 1 shall have the following information in the Application form of the Künstlersozialkasse to enter the insurance number assigned to it by a institution of the pension insurance or the data office of the institution of the pension insurance scheme. If an insurance number has not been allocated, it is to be awarded by the data office of the institution of the pension insurance scheme via the Künstlersozialkasse. Unofficial table of contents

§ 12

(1) Until 1 December of a year, insured persons and persons entitled to benefit from the Künstlersozialkasse shall have the probable work income which they obtain from the activity as independent artists and publicists, up to the level of the Contribution rate limit in the general pension insurance for the following calendar year. The Künstlersozialkasse estimates the amount of the work income if the insured person does not refund the notification in accordance with sentence 1 despite the request, or if the declaration is incompatible with the conditions which the insured person provides as the basis for his/her notification. have been known. Insured persons whose prospective earnings in the period referred to in Article 3 (2) have not exceeded the limit laid down in Article 3 (1) shall have received the first notification after the end of this period. (2) In spite of a request, the person entitled to the grant shall not provide the notification referred to in the first sentence of paragraph 1, the entitlement to the contribution grant shall be waived until the end of the month following the notification. The first sentence shall apply if he does not comply with the reporting and follow-up duties in accordance with § § 10 and 10a despite the request. The recovery of contributions paid on a provisional basis shall remain unaffected. (3) The conditions governing the determination of the expected annual earnings shall be changed upon request by the amendment with effect from the first of the month. shall take account of the month in which the application is received by the Künstlersozialkasse (Artists ' Social Fund). The first sentence shall apply if the annual work income has been estimated. Unofficial table of contents

§ 13

The Künstlersozialkasse (Artists ' Social Fund) may require the insured persons and the eligible persons to provide information on the extent to which the work income has been achieved in the areas of self-employed artistic and publishing activities, to what extent the labour income was based on transactions with the artists ' social tax, and from which income received by the Künstlersoziallevy ("Catering Income"). In addition, the Künstlersozialkasse (Artists ' Social Fund) can request information from the insured persons and the eligible persons to determine the amount of work income from artistic, journalistic and other activities in the past four years. Calendar years has been achieved. In order to provide evidence of the information on the amount of the labour income, it may require the submission of the necessary documents, in particular income tax assessments or profit and loss accounts. This information shall be collected by an alternating annual sample.

Fourth chapter
Application of appropriations

First section
Principle

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§ 14

The funds for the insurance under this Act are applied by contributions of the insured persons (§ § 15 to 16a) to the one half, by the Künstlersocially levy (§ § 23 to 26) and by a grant of the federal government (§ 34) to the other half.

Second section
Contribution shares of the insured person

First subsection
Amount of contribution shares

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§ 15

The insured person has to the Künstlersozialkasse as part of the contribution to the statutory pension insurance for the calendar month half of the amount from the § § 157 to 161, 165 (1) sentence 1 no. 3 and § 175 (1) of the Sixth Book of Social Code The contribution shall be paid. The contribution rate for a calendar month shall be due on the fifth of the following month. Unofficial table of contents

§ 16

(1) The insured person has to the Künstlersozialkasse as a contribution to the statutory health insurance half of the contribution in accordance with the general contribution rate of the statutory health insurance plus the additional contribution according to § 242 (1) § 220 (1) sentence 1, § § 223, 234 (1), § § 241 and 242 of the Fifth Book of the Social Code shall apply. If the insured person is not entitled to sickness benefit, the calculation of the contribution is based on the general contribution rate of the reduced contribution rate of the statutory health insurance (§ 243 of the Fifth Book of Social Code). . The contribution rate for a calendar month shall be due on the fifth of the following month. If the insured person has chosen a tariff according to § 53 of the Fifth Book of Social Code, he has to pay the resulting premium payments to the health insurance fund. (2) If the insured person is in the amount of contributions for two months in the amount of the contribution Backlog, the artist's social fund has to remind him. If the backlog is still higher than the contribution rate for one month after the date of receipt of the reminder, the Künstlersozialkasse shall establish the rest of the service; the rest shall enter into the insured person three days after the date of receipt of the date of receipt. The condition is that the insured person has been referred to this episode in the warning after sentence 1. The opposition and the action against the letter of fame have no suspensive effect. The rest shall end if all the arrears and the contributions to the period of rest are paid in accordance with paragraph 1 as well as in accordance with Article 16a (1). The Künstlersozialkasse (Künstlersozialkasse) can declare the rest prematurely for an end in the case of agreement of instalment payments. The competent sickness insurance fund shall be informed of the reminder and of the entry and end of the fame. Unofficial table of contents

§ 16a

(1) insured persons have to pay half of the contribution resulting from § 55 (1) and (2) and section 57 (1) of the Social Code of the Eleventh Book of Social Code to the Künstlersozialkasse as part of the contribution to the social care insurance for the calendar month. The contribution rate is increased by the contribution supplement, which is the result of § 55 (3) of the Eleventh Book of Social Code. The contribution rate for a calendar month is due on the fifth of the following month. (2) § 16 para. 2 applies accordingly.

Second subsection
Contribution procedure

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§ 17

If an insured person who is insured under this law both in the statutory health insurance and in the social care insurance as well as in the statutory pension insurance, his contribution shares are only partially, the Payments are primarily related to fulfilling the obligation to the health insurance fund and the care fund. Unofficial table of contents

§ 17a

The day of payment of the contributions shall be:

1.

in the event of a settlement, the date of the due date, unless the debit order is not executed or the amount of contributions which have been cancelled are recalled,

2.

in the case of a transfer or deposit to an account of the Künstlersozialkasse, the eighth day before the day of value creation in favour of the Künstlersozialkasse or, if it is more favourable for the insured person, the day of the burden or deposit,

3.

in the case of payment by cheque, the day of dispatch, unless the cheque is not redeemed by the credit institution which leads the account to be charged,

4.

in the case of cash payment, the day of deposit.

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§ 18

§ 24 of the Fourth Book of the Book of Social Code applies accordingly for the collection of an amordition surcharge on backward contributions of the insured person. The sowing surcharges belong to the assets of the Künstlersozialkasse (Artists ' Social Fund). Unofficial table of contents

§ 19

§ 25 of the Fourth Book of the Book of Social Code applies accordingly for the limitation of the rights to contribution shares. Unofficial table of contents

§ 20

The Künstlersozialkasse (Artists ' Social Fund) shall issue annually to the insured person and the eligible person a statement of accounts, from which the calculation of the contribution payments made by him and for him can be seen. The annual statement of accounts shall be deemed to be a certificate within the meaning of section 25 of the data collection and transmission regulation.

Third Subsection
Refunds

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Section 21

(1) The Künstlersozialkasse (Artists ' Social Fund) has to reimburse contributions which have been unduly paid. Section 26 (2) of the Fourth Book of the Social Code applies accordingly. (2) The Künstlersozialkasse (Artists ' Social Fund) may, with the consent of the beneficiary, offset unduly paid contribution shares with future claims for contributions. (3) For the interest rate and the interest rate, the social insurance fund can be paid for the amount of contributions. § 27 of the Fourth Book of the Book of Social Code shall be subject to the limitation of the right to reimbursement. Unofficial table of contents

Section 22

-

Third Section
Social levy

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Section 23

The Künstlersozialkasse (Artists ' Social Fund) levies a levy (Artists Social Tax) on the levy (Article 24) according to a percentage (§ 26) of the tax base (§ 25).

First subsection
Group of persons

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§ 24

(1) An entrepre shall be obliged to submit an Artists ' Social levy to one of the following companies:

1.

Book, press and other publishing companies, press agencies (including picture services),

2.

Theatre (except for cinemas), orchestras, choirs and comparable enterprises; the condition is that its purpose is primarily directed to the public or to offer public or public works or services; paragraph 2 remains unaffected,

3.

Theatre, concert and guest performances as well as other undertakings whose essential purpose is to ensure the performance or performance of artistic or publishing works or services; paragraph 2 shall remain unaffected,

4.

radio, television,

5.

Production of recorded images and phonograms (only for the sole reproduction),

6.

galleries, art trade,

7.

advertising or public relations for third parties,

8.

Variete-and circus companies, museums,

9.

Education and training facilities for artistic or journalistic activities.

The artists ' social tax is also an obligation for entrepreneurs who, for the purposes of their own business, operate advertising or public relations, and not only occasionally grant contracts to independent artists or publicists. (2) The social tax is also required to provide entrepreneurs who do not only occasionally grant contracts to self-employed artists or publicists in order to use their works or services for the purposes of their company, if in connection with the same. Use revenue to be used. If, in a calendar year, no more than three events are carried out in which artistic or journalistic works or services are listed or presented, there shall be only occasional issuance of contracts within the meaning of the first sentence of before. Sentence 1 shall not apply to musical societies where they are regularly engaged in choral directors or conductors. (3) Contracts shall only occasionally be issued to self-employed artists or publicists within the meaning of the second sentence of paragraph 1 or the second sentence of paragraph 2, if the sum of the total number of contracts is not the charges referred to in § 25 shall not exceed 450 euros from the orders issued in a calendar year referred to in the second sentence of paragraph 1 or in the second sentence of paragraph 2. The second sentence of paragraph 2 shall remain unaffected.

Second subsection
Destination sizes

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Section 25

(1) The tax base of the Künstlersoziallevy (Artists ' Social Tax) shall be the charges for artistic or publishing works or services which, in accordance with section 24 (1) or (2), are to be made available in the course of the activities listed there in the course of the activities listed in A calendar year paid to self-employed artists or publicists, even if they are not subject to insurance under this law. The basis for assessment shall also be the charges which a non-disclosure of third parties pays for artistic or journalistic works or services rendered for the purpose of providing meals. (2) For the purposes of paragraph 1, the remuneration is all: in respect of the duty to receive or use the work or the service, less the value added tax in an invoice or credit note. Excluded from this

1.

the fees paid to rights of use, other rights of the author or the rights of rights of rights of collective rights management companies,

2.

Tax-free allowances and the tax-free income referred to in Section 3 (26) of the Income Tax Act.

The Federal Ministry of Labour and Social Affairs is authorized to determine, in order to simplify the delivery procedure, by means of a decree law, that ancesuits benefits which the person in charge of the levy has to offer in connection with the acquisition or use of the work (3) For the purposes of paragraph 1, the price to be paid to the artist or publicist from the sale of his work by way of a contract shall be: Commission business stands for its own performance. Sentence 1 shall apply mutatily if, pursuant to Article 24 (1), the obligation to submit a commitment

1.

concluded the contract on behalf of the artist or publicist with a third party or on behalf of a third party with the artist or publicists, or

2.

the artist or publicist conveys to a third party and, in doing so, provides services for the third party that go beyond a certificate of occasional evidence,

unless the third party is obligated to submit it himself. (4) In accordance with § 24 (1) or (2), the person acquires an artistic or legal person from a person who is not domicated in the scope of this Act by a person who is not domicated or resident in the territory of the third party. publicizing work of a self-employed artist or publicist who, at the time of the production of the work, had his residence within the scope of this Act, the remuneration referred to in paragraph 1 shall also be the remuneration of the artist, or He has received from the sale of his work from this person. Sentence 1 shall not apply if the person responsible for delivery proves that the payment of the social tax has been paid or the sale of the work is more than two years ago. Sentences 1 and 2 shall apply accordingly when an artistic or journalistic performance is provided. Unofficial table of contents

Section 26

(1) The percentage of the Artists ' Social Tax shall be determined, taking into account the principle of § 14, in such a way that the income (levy duty) together with the contributions of the insured persons and the federal grant is sufficient to meet the needs of the Artist's social insurance fund for a calendar year. (2) The demand of the artist's social insurance fund is calculated from:

1.

obligations to be fulfilled in the calendar year, which are to be fulfilled by the Federal Government, the health and care insurance funds and the persons entitled to the benefit of the German Pension Insurance Fund,

2.

the target for the repleniation of the operating resources pursuant to section 44 (2) and

3.

the misses or surpluses of the previous calendar year.

(3) and (4) (omitted) (5) The Federal Ministry of Labour and Social Affairs, in agreement with the Federal Ministry of Finance, shall, by means of a regulation, determine the percentage of the percentage for the following calendar year on the basis of estimates of the needs of the Federal Ministry of Labour and Social Affairs Paragraph 2. The provision shall be made by 30 September. (6) (omitted)

Third Subsection
Reporting and dispensing procedures

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§ 27

(1) After the end of a calendar year, at the latest by 31 March of the following year, the pledge of the Künstlersozialkasse (Artists ' Social Fund) shall be required to report the sum of the amounts resulting from the provisions of Section 25. An admission form of the Künstlersozialkasse is to be used for the notification. In so far as the pledge does not, in spite of the request, not be reimbursed in time, incorrect or incomplete, the Künstlersozialkasse or, if the request was made by the institution of the pension insurance, these shall be reimbursed by the artist's social insurance fund. Estimate. Sentence 3 shall apply in so far as the Künstlersozialkasse, in the event of an examination on the basis of § 35 or the institution of the pension insurance in the case of an examination pursuant to Section 28p of the Fourth Book of the Social Code, the amount of the amounts pursuant to § 25 (1a) The Künstlersozialkasse notifies the amount of the amount to be paid by the Artists 'Social Fund of the amount payable by the Artists' Social Fund. (1a) Artistic social tax and the advance payment to be made in writing, unless this Administrative acts are issued by the institutions of the German Pension Insurance in the course of their examination by employers in accordance with § 28p of the Fourth Book of Social Law. The notice of delivery shall be withdrawn with effect for the past in favour of the pledge to be delivered if the notification referred to in paragraph 1 contains incorrect information or if the estimate referred to in the first sentence of paragraph 1 proves to be incorrect. (2) The Payment shall be made within ten days of the end of each calendar month to make an advance payment to the Künstlersozialkasse. (3) The monthly advance payment shall be based on the current calendar year. Percentage (§ 26) and one twelfth of the basis of assessment for the previous Calendar year. For the period between the end of a calendar year and the following 1 March, the advance payment shall be equal to the amount to be paid for December of the previous calendar year. The obligation to advance payment is not required if the amount to be prepaid does not exceed 40 euros. (4) The advance payment obligation shall begin ten days after the end of the month until which the artist's social levy was to be deducted first from the pledge. If the obligation to discharge has passed only during a part of the preceding calendar year, the basis of assessment for the preceding calendar year shall be divided by the number of calendar months commenced in which the obligation to discharge was made. (5) The Artists ' Social Fund may, upon request, reduce the amount of the advance payment if it is made credible that the basis of assessment is likely to be significantly less than the basis of assessment applicable for the previous calendar year. If the conditions set out in the first sentence are met, the institutions of the German Pension Fund may reduce the amount of the advance payments in the context of an opposition procedure which is pending before them. (6) For the payment of the Artists Social Tax and the Advance payment shall apply in accordance with § 17a. Unofficial table of contents

§ 28

The continuous records of the charges shall be kept for the purposes of § 25. In doing so, the resulting notifications must be verifiable in accordance with § 27 and the relationship with the underlying documents; on request of the Künstlersozialkasse (Künstlersozialkasse) or the institution of the pension insurance, the may be brought together in a list of charges subject to the obligation to pay. The records shall be kept for at least five years after the end of the calendar year in which the charges have become due. Where records, documents, notifications, calculations and payments are made or managed by technical means, it is necessary to ensure that the requirements of the second sentence can be met; in particular, Data processing programs that are used for creation or management are properly documented. Unofficial table of contents

§ 29

At the request of the Künstlersozialkasse or the institutions of the pension insurance, the social insurance fund or the institution of the pension insurance shall have all the provisions necessary for the determination of the obligation to discharge, the amount of the social levy and the obligation of insurance and the amount of the contributions. information required and the documents from which these facts are based, in particular the records referred to in § 28, during the working hours of the election of the Künstlersozialkasse or the institution of the Pension insurance either in their own premises or in their own business premises . If their business premises are at the same time their private homes, they shall only be obliged to present the documents in the premises of the Künstlersozialkasse or the institution of the pension insurance. Unofficial table of contents

§ 30

§ 24 of the Fourth Book of the Social Code applies accordingly for the collection of an amortised supplement to a backward artist social levy and the advance payments. The sowing surcharges belong to the assets of the Künstlersozialkasse (Artists ' Social Fund). Unofficial table of contents

Section 31

§ 25 of the Fourth Book of the Book of Social Code shall apply mutas to the limitation of the rights of the artist's social tax. Unofficial table of contents

Section 32

(1) The Künstlersozialkasse (Artists ' Social Fund) may contract with a representative of several entrepreneurs the formation of a compensation association. The Association of Artists fulfils the obligations of the Artists ' Social Fund in relation to the obligations of the entrepreneurs, in particular, it shall pay the Künstlersoziallevy and the advance payments with a liberating effect. By way of derogation from this law, the Künstlersozialkasse (Künstlersozialkasse) regulates the determination of the charges within the meaning of § 25 on the basis of other calculation variables which determine the amount of the compensation. In the agreement, the reporting and delivery procedure may be regulated by way of derogation from § 27; the obligation to advance payments remains unaffected by this. The Künstlersozialkasse (Künstlersozialkasse) can contract the consideration of the administrative costs of the compensation association. The contracts shall be subject to the agreement of the Federal Insurance Office. (2) The Künstlersozialkasse regularly reviews the deviating calculation quantities as referred to in the third sentence of paragraph 1. Within the framework of the review, the Künstlersozialkasse (Artists ' Social Fund) may request records of the charges within the meaning of § 25 and carry out exams from the companies which have been merged in the compensation association. Moreover, according to § 28 of the Artists 'Social Insurance Act and § 28p (1a) of the Fourth Book of the Social Code for the years, the obligations of the entreptite for the obligations of the entreptite are no longer required for the recording requirements in accordance with § 28 of the Artists' Social Insurance Act. Equalization Association is being met. The other rights and obligations of the pledge against the Künstlersozialkasse remain unaffected. (3) The Künstlersozialkasse (Artists ' Social Fund) has to provide a compensation association with the consent of the member to provide the information which the Compensation Association required to perform its tasks.

Fourth subsection
Refunds

Unofficial table of contents

§ 33

(1) The Künstlersozialkasse (Artists 'Social Fund) has to reimburse artists' social contributions which have been wrongly paid. (2) The Künstlersozialkasse (Artists ' Social Fund) may, with the consent of the beneficiary, pay the artist's social levy, which was wrongly paid, with future claims for social or advance payments. (3) § 27 of the Fourth Book of the Book of Social Code shall apply accordingly for the interest and limitation of the right to reimbursement.

Fourth Section
Federal subsidy

Unofficial table of contents

Section 34

(1) For the calendar year 20, the grant of the Federal Government amounts to 20 per cent of the expenditure of the Künstlersozialkasse. Overpayments are to be offset with the federal grant of the next year. (2) The Federal Government bears the administrative costs of the Künstlersozialkasse. (3) The Federal Government's performance under paragraphs 1 and 2 may only be carried out in accordance with the respective expenditure requirements. shall be taken into account. Unofficial table of contents

§ 34a

(dropped)

Fifth chapter
Monitoring

Unofficial table of contents

§ 35

(1) The Künstlersozialkasse (Künstlersozialkasse) monitors the timely and complete payment of the contribution shares of the insured persons and the artists ' social tax in the case of the entrepreneurs without employees and the compensation associations. (2) By way of derogation from § 28p (1) (2) 1a of the Fourth Book of Social Code, the Künstlersozialkasse itself can examine whether employers properly fulfil their reporting obligations under the Künstlersozialversicherungsgesetz (Artists Social Insurance Act) and pay the artist social tax in good time and in full. In this respect, the Künstlersozialkasse (Künstlersozialkasse) shall adopt the necessary administrative acts relating to the obligation to provide artists ' social responsibility, the amount of the artist social levy and the amount of the advance payments under the Künstlersozialversicherungsgesetz including the Opposition modesty. The pension insurance institution responsible for the examination shall be informed as early as possible about the intended implementation of an examination and its start. As a rule, information is provided at least ten weeks before the start of the examination. (3) A test group is set up at the Künstlersozialkasse, which carries out industry-specific focus tests and anlass-related exams. It shall support the examination of employers by, in particular:

1.

the examiners of the pension insurance institutions provide advice on issues relating to the artist social tax and participate in their continuing education and training with a view to the artist social tax;

2.

to compile information from the employers ' exams and prepare them for the examiners of the pension insurance institutions, including the preparation of examples for the examination practice;

3.

Specific information on the test procedure in individual industries or for typical groups of companies is developed;

4.

together with the institutions responsible for the pension insurance, ensure that all relevant information is available to the examiners at the latest on the day of the examination (test aid); and

5.

together with the institutions of the pension insurance, the criteria for the selection of the test contingent in accordance with § 28p (1b) of the Fourth Book of the Social Code are further developed.

(4) The institutions of the Pension Insurance and the Künstlersozialkasse work closely together with the employers in the examination of the reporting and delivery obligation under the Künstlersozialversicherungsgesetz (Social Insurance Act) and are constantly voting. To this end, a joint working group shall be set up, which shall meet at least six months. The Federal Ministry of Labour and Social Affairs is a member of the working group as an advisory member. (5) In the event of the loss of cash by means of the monitoring of the social tax, they may be imposed on the person to be delivered when he/she has received cash from the working party. (6) The Federal Ministry of Labour and Social Affairs, by means of a legal regulation, is responsible for the monitoring of the situation.

Sixth chapter
Fines

Unofficial table of contents

§ 36

(1) The insured person is responsible for the intentional or negligent conduct of his/her work.

1.

Contrary to Article 11 (2), on request, information is not provided, is not correct or not complete,

2.

the obligation to provide information or to be referred to in accordance with section 11 (2), if requested, is not, not correct or not fully, or not fully complied with, or

3.

the obligation to notify in accordance with § 12 (1) sentence 1 does not comply in good time, is not correct or is not fully complied with.

(2) Contrary to the law, the person responsible for the delivery shall be subject to intentional or negligent conduct.

1.

Contrary to Section 27 (1) sentence 1, the sum of the amounts pursuant to § 25 shall not be reported in time or in time,

2.

Contrary to § 28 sentence 1, records shall not be recorded, not properly or incompletely, or

3.

the obligation to provide information or to be referred to in accordance with § 29, if requested, does not comply with the right or the right to complete compliance.

(3) In the cases referred to in paragraph 2, the administrative offence may be punishable by a fine of up to fifty thousand euros and, in the cases referred to in paragraph 1, with a fine of up to five thousand euros. (4) Administrative authority within the meaning of section 36 (1) (1) of the Law on Administrative Offences

1.

the institution of the pension insurance scheme where the administrative offences referred to in paragraph 2 (2) and (3) are determined by the institution in the course of an examination in accordance with Section 28p (1a) of the Fourth Book of the Social Code,

2.

The artist's social insurance fund, by the way.

Seventh chapter
Application of the Social Code

Unofficial table of contents

§ 36a

The provisions of the Social Security Code shall apply to the legal relationship between the Künstlersozialkasse and the insured persons, entitled persons entitled to grant and pledge for the levy. § 32 of the First Book of the Social Code applies to the legal relationships between the pledging and the insured persons and those entitled to take care of the person.

Part two
Implementation of the Artists ' Social Insurance

Unofficial table of contents

Section 37

(1) The Federal and Railways Accident Insurance carries out this law on behalf of the federal government as a social insurance fund. (2) In matters relating to the social insurance scheme, the managing director of the accident insurance company will conduct the administrative business of the federal and railway companies. and represents the Künstlersozialkasse in court and out of court. Deputy of the managing director in matters relating to the social insurance fund is the head of department responsible for the Künstlersozialkasse; this is on the proposal of the managing director after hearing the advisory board at the Künstlersozialkasse by the Federal Ministry of Labour and Social Affairs (Federal Ministry of Labour and Social Affairs). (3) The Federal Ministry of Labour and Social Affairs appoints and dissents the civil servants of the Künstlersozialkasse. It may delegate his or her powers to the managing director or the managing director of the accident insurance scheme (Bund und Bahn). (4) The Federal Ministry of Labour and Social Affairs (Federal Ministry of Labour and Social Affairs) shall be the Chief Service Authority for the substitutes referred to in the second sentence of paragraph 2. For the other officials of the Künstlersozialkasse, the managing directors of the accident insurance company Bund und Bahn. Unofficial table of contents

Section 37a

(dropped) Unofficial table of contents

Section 37b

(dropped) Unofficial table of contents

§ § 37c to 37e (omitted)

Unofficial table of contents

§ 38

(1) At the Künstlersozialkasse (Artists 'Social Fund), an advisory board consisting of personalities from the circles of the insured persons and the artists' social levy, shall be formed. In doing so, the areas of word, music, performing and visual arts are to be represented as adequately as possible. (2) The Advisory Board's task is to advise the artists ' social insurance fund in the performance of their tasks. (3) The members of the Advisory Board and their Delegates are appointed by the Federal Ministry of Labour and Social Affairs. Proposals by associations representing the interests of the insured persons or the representatives of the artists ' social tax should be taken into consideration as far as possible. A member of the Advisory Board may be dismissed for important reasons before the end of the term of office. (4) § § 40 to 42 of the Fourth Book of the Social Code of Honor Offices, Compensation of voluntary work and liability shall apply mutagenously. Unofficial table of contents

§ 39

(1) The notice of opposition in the preliminary proceedings pursuant to Article 85 (2) of the Social Court Act shall be issued by one of the committees to be formed at the Künstlersozialkasse (Künstlersozialkasse). Each committee shall be composed of two members of the Advisory Board, one representative of each of the members of the Advisory Board and one representative pursuant to Article 24 (1) or (2) of the Advisory Committee. Levy and a representative of the Künstlersozialkasse (Artists ' Social Fund). The members of the committees are appointed by the Künstlersozialkasse on the proposal of the Advisory Board. (3) The members of the committees are independent and subject only to the law. (4) For the members of the Advisory Board in the committees, § 38 (4) applies. Unofficial table of contents

§ 40

The Federal Ministry of Labour and Social Affairs (Federal Ministry of Labour and Social Affairs) determines by means of law the details of the tasks, the composition, the rights and duties of the members, the term of office and the procedure of the Advisory Board (§ 38) and the committees (§ 39). Unofficial table of contents

Section 41

(dropped) Unofficial table of contents

§ 42

The income from contributions, the Artists Social Tax and the Federal Ministry of Finance are to be administered as separate assets. This liability is not liable for the liabilities of the accident insurance company Bund und Bahn as carrier of the statutory accident insurance. The liability of the accident insurance company and the railway for liabilities of the Künstlersozialkasse according to the First and Fourth Part is limited to the separate assets of the Künstlersozialkasse. Unofficial table of contents

Section 43

(1) The federal and railway accident insurance shall include all expected revenue, expenditure likely to be incurred, and expected commitment appropriations from the Künstlersozialkasse in a separate budget. The drawing up and implementation of the budget, payments, accounting and accounting shall apply in accordance with the provisions applicable to the institutions of the pension insurance, with the exception of the accounts. (2) Artists ' social insurance fund creates its own account framework. It requires the approval of the Federal Insurance Office (Bundesversicherungsamt). The allocation and booking of administrative receipts and expenditure, as well as the investment income and expenditure, depends on the framework for the general pension insurance institutions. (3) The Künstlersozialkasse (Artists ' Social Fund) shall be responsible for the allocation of the funds. the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Labour and Social Affairs. (4) The budget requires the approval of the Federal Insurance Office, which with the approval of the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Finance. The authorisation also extends to the appropriateness of the approaches. The budget shall be submitted to the Federal Insurance Office no later than 1 September before the beginning of the financial year for which it is to apply. (5) As far as the budget is not yet approved at the beginning of the financial year, the budget may be (6) In the event of an unforeseen and inexorable need, the Federal Insurance Office (Bundesversicherungsamt) (6), in the event of an unforeseen and inexorable need, for which the Federal Insurance Office (Bundesversicherungsamt) is responsible for the expenses which are unavoidable in order to fulfil its legally justified obligations and duties. Expenditure in the budget is not, or is not, estimated at an adequate level, the Social insurance fund with the consent of the Federal Insurance Office, which is issued with the consent of the Federal Ministry of Labour and Social Affairs and the Federal Ministry of Finance, provides over-planned and out-of-plan expenditure. (7) After the end of the financial year, the Künstlersozialkasse has to draw up an invoice. The invoice also includes the stock, the revenue and expenditure of the liquidity reserve and the other assets. It is to be examined by the Federal Insurance Office. The Federal Insurance Office grants discharge. Unofficial table of contents

Section 44

(1) The Künstlersozialkasse (Artists ' Social Fund) shall have available in the short term available funds to cover their current expenditure and to compensate for fluctuations in revenue and expenditure (operating appropriations). In the amount of at least one monthly edition, the operating appropriations shall be equal to the average of the preceding calendar year (liquidity shall be required). (2) As long as the liquidity should not be present, the Künstlersozialkasse shall be responsible for replenished. Operating appropriations shall be supplied to the operating appropriations at least 1 per year from the hundred of the revenue from the budget provided for in the budget (the filling-up). Unofficial table of contents

§ 45

§ 80 of the Fourth Book of the Social Code applies accordingly. Unofficial table of contents

Section 46

The Federal Insurance Office (Bundesversicherungsamt) is responsible for supervision of the Künstlersozialkasse (Federal Insurance Office), insofar as this law does not determine any deviation. Unofficial table of contents

§ 47

The Künstlersozialkasse (Künstlersozialkasse) has to educate and advise the insured persons and the artists ' social levy about their rights and obligations. Unofficial table of contents

§ 48

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Part Three

Unofficial table of contents

§ § 49-51 (omitted)

Fourth part
Transitional and final provisions

Unofficial table of contents

§ § 52 to 54 (omitted)

Unofficial table of contents

§ 55

(dropped) Unofficial table of contents

§ 56

(1) (omitted) (2) § 5 (1) No. 8 shall not apply to persons who commend their studies prior to 1 July 2001. Unofficial table of contents

Section 56a

(1) Self-employed artists and publicists who are not liable to insurance on 31 December 1988 pursuant to § 5 No. 6 in the version in force on 31 December 1988 in the statutory health insurance remain insurance-free. (2) Self-employed artists and publicists whose place of activity is on 31 December 1991 in the accession area and who are exempt from the obligation to health insurance shall remain free of insurance if they are resident before the 3. They had been in this area in October 1990. They can declare in writing to the Künstlersozialkasse in writing until 30 June 1992 that they wish to be subject to insurance. The insurance shall begin with the first of the calendar month following the month in which the declaration has been received by the Künstlersozialkasse. Without prejudice to the provisions of sentences 2 and 3, Section 6 (2) shall apply. (3) The provisions of § 10 on a grant to the health insurance contribution shall apply. In the case referred to in the first sentence of paragraph 2, the right shall begin with the calendar month following the application; the application shall be received by the Künstlersozialkasse until 31 March 1992, the right shall begin on 1 January 1992. Unofficial table of contents

§ 56b

If the five-year period referred to in § 6 (1) in the version in force on 31 December 1988 expires after 31 December 1988, the exemption shall remain from the obligation to provide health insurance; § 6 (2) shall apply mutatily. If the five-year period ends before 1 July 1989, Section 6 (2) shall apply mutatily with the proviso that the declaration may be made by the end of three months after the end of the five-year period. Unofficial table of contents

Section 57

(dropped) Unofficial table of contents

§ § 57a to 60 (to be omitted)

Unofficial table of contents

Section 61

(1) This Act shall enter into force on 1 January 1983, subject to the provisions of paragraph 2. (2) The following shall enter into force on the day following the proclamation:

1.

the second part,

2.

Section 28, sentence 3,

3.