Künstlersozialkasse 2026

A key issue in practice is whether a company is subject to the levy in the first place. The obligation does not only affect typical creative-sector businesses such as advertising agencies, publishers or event organisers. Companies outside the creative industry may also fall within scope, particularly where they commission self-employed creatives for their own advertising, communication or public relations activities. For the 2025 calendar year, the relevant remuneration threshold is more than EUR 700. From 2026, this threshold increases to EUR 1,000. Companies may also be liable if they organise more than three events per year involving self-employed artists or publicists with the aim of generating income.

When calculating the levy, the relevant basis is generally the total remuneration paid. This includes not only the fee itself, but also expenses and ancillary costs. VAT stated separately is not included in the assessment base. By contrast, payments to legal entities and certain partnerships, including GmbH, UG, OHG, KG or AG, are generally not subject to the levy. However, payments to self-employed individuals may be relevant, including cases where services are provided through a GbR.

From a compliance perspective, an early review is strongly advisable. Companies should assess whether relevant payments were made in 2025, whether the levy obligation has been correctly analysed, and whether the declaration has already been prepared or submitted. This is not just an administrative formality: compliance with the artists’ social security levy is regularly reviewed as part of German Pension Insurance audits.

FRADECO recommendation: Businesses concerned should address the KSA position proactively now in order to avoid missed deadlines, reassessments and unnecessary discussions during future audits.