#BGBl. 2025 I Nr. 220Artists' Social Security Contribution Regulation 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The Künstlersozialabgabe-Verordnung 2026, issued by the German Federal Ministry of Labour and Social Affairs on 22 September 2025 and published in the Federal Law Gazette on 25 September 2025, regulates the mandatory social security contributions that companies and clients must pay when commissioning works from self-employed artists and publicists. This levy finances half of the social insurance (pension, health, and long-term care) for members of the Künstlersozialversicherung (KSK). The regulation updates contribution rates, reporting obligations, and administrative procedures for the year 2026. It maintains the existing system where the contribution is calculated as a percentage of the remuneration paid to insured artists and publicists.
AI-generated summary. May contain errors. Refer to official sources for legal decisions.
Key Changes
- Updates the legal basis and administrative procedures for the artists' social security levy effective 1 January 2026
- Specifies calculation methods for the Künstlersozialabgabe as a percentage of remuneration paid to KSK-insured artists and publicists
- Adjusts reporting and payment deadlines for companies commissioning artistic services in 2026
+ 2 more changes with Pro
Obligations
What this law requires
Companies and clients commissioning works from self-employed artists and publicists must pay mandatory social security contributions (Künstlersozialabgabe) to finance half of social insurance (pension, health, and long-term care) for KSK members
Calculate and remit social security contributions as a percentage of remuneration paid to insured artists and publicists according to rates specified in the 2026 regulation
Submit required reporting documentation regarding commissioned artist work and associated contributions as outlined in the regulation's administrative procedures
Apply updated contribution rates for 2026 as specified in the Künstlersozialabgabe-Verordnung 2026 when calculating social security contributions