What is the “Künstlersozialabgabe” (KSK)?

Subsidized health care via the KSK is both financed by a grant from the federal government (20 %) and by a social security contribution paid by users who regularly hire self-employed artists and writers (30 %). This social contribution is called “Künstlersozialabgabe” (KSA). It has to be paid to the KSK whenever a self-employed artist or writer is hired, and constitutes a percentage of their net fee (the percentage changes every year, in 2020 it’s 4.2 %). The contribution also has to be paid if the self-employed person isn’t insured via the KSK, and, since the territory of application is the Federal Republic of Germany, also has to be paid if the artist doesn’t reside in Germany, but still conducts an artistic service (for example, playing a concert) in Germany (see the KSK’s English-language infosheet). KSA also has to paid if a “band leader” distributes fees to self-employed musicians “for hire”. For more information, check out the touring artists website, including the detailed checklist on social security contributions for artists.
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