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The artists' social insurance fund (KSK) and freelancer fees

CueFlow editorial team · Last updated: 18 October 2026

In short

Self-employed artists and publicists in Germany get pension, health and long-term care insurance through the Künstlersozialkasse (KSK). Companies that commission them pay the artists' social levy on the fees paid: 4.9 percent in 2026. They report the previous year's total by 31 March.

Who is insured through the KSK

Self-employed artists and publicists are insured if they work as artists or publicists professionally and not just temporarily (Section 1 KSVG). Anyone who expects no more than 3,900 euros of annual income from self-employed artistic or journalistic work is exempt (Section 3(1) KSVG). For career starters this limit does not apply in the first three years after starting; after that, income may fall below it at most twice within six calendar years without the insurance ending (Section 3(2) and (3) KSVG).

Whether work counts as artistic is checked by the Künstlersozialkasse case by case. For technical trades such as sound engineers or editors, it depends on the actual work.

Who pays the artists' social levy

The levy is owed by companies that make use of the work or performances of self-employed artists or publicists (Section 24 KSVG). The basis is the fees paid to self-employed artists and publicists in a calendar year, including those who are not insured through the KSK themselves (Section 25 KSVG). Separately stated VAT and tax-free expense allowances are not included.

The rate is 4.9 percent in 2026, after 5.0 percent in 2025. Typical users of artistic work, which the law says include broadcasting, television and the production of recorded image and sound media, pay the levy whatever the amount (Section 24(1) KSVG). For other companies, such as those that commission artists only for their own advertising, a de minimis limit applies: in 2026 they are only liable once their fees for the year exceed 1,000 euros (Section 24(2) KSVG). If unsure whether a company falls under this, ask the Künstlersozialkasse.

Reporting and paying

Liable companies report the total of the previous year's fees to the Künstlersozialkasse by 31 March. During the year they make an advance payment within ten days after the end of each month; it is not due if the monthly amount is 40 euros or less (Section 27 KSVG).

For your calculation

For a studio the levy is a surcharge it bears itself on top of the fee. Anyone calculating fees should therefore include it.