Two sides of the same fund
The Künstlersozialkasse (KSK) in Wilhelmshaven, the artists’ social insurance fund, makes sure self-employed artists and publicists are covered much like employees. Insured people pay about half of their contributions themselves. The other half comes roughly 30% from the artists’ social security levy paid by businesses that use creative work and roughly 20% from a federal subsidy.
For you as a freelancer this means: if you do creative work yourself, the KSK may be your insurance. If you hire other creatives, you may owe the levy. Both can be true at the same time.
When you are insured yourself
Under section 1 KSVG, the KSK covers artists and publicists who work self-employed, for a living and not just temporarily. In connection with that work you may employ at most one person, trainees and mini-jobs excepted. The insurance covers pension, health and long-term care.
An artist is someone who creates, performs or teaches music, performing arts or visual arts. A publicist works as a writer, journalist or in another publishing role (section 2 KSVG). Graphic design, illustration, photography for media or copywriting can be included, for example. Whether your work counts is decided by the KSK after you apply.
The minimum income
You are only insured if your work income from creative or journalistic work is more than €3,900 a year (section 3 (1) KSVG). There are two exceptions:
- Career starters: In the first three years after you start, the limit does not apply (section 3 (2) KSVG).
- Uneven years: Within six years your income may fall below the limit twice without the insurance ending (section 3 (3) KSVG).
Your contributions
The KSK calculates your contributions from the work income you expect for the coming year. You report this estimate by 1 December (section 12 KSVG). If your situation changes during the year, you can have the estimate adjusted. The figures from your EÜR profit statement are a good basis.
When you hire creatives
The artists’ social security levy is paid by businesses that commission self-employed artists or publicists (section 24 KSVG). It does not matter whether the person you hire is insured with the KSK.
- Typical users of creative work such as publishers, agencies that advertise for others, or theaters pay from the first euro (section 24 (1) KSVG).
- Everyone else, for example if you buy a logo, photos or texts for your own advertising, only pays once a calendar year’s fees exceed €1,000 (section 24 (2) KSVG). This limit applies from 2026. In 2025 it was €700, up to 2024 it was €450.
How much you pay
The basis is all fees you pay in a year to self-employed artists and publicists, including reimbursed expenses such as materials (section 25 KSVG). VAT shown separately does not count. Payments to a GmbH, UG, AG, OHG or KG usually do not count either.
The levy rate is set every year. For 2026 it is 4.9%, in 2025 it was 5.0%. For 2027 it rises back to 5.0% (Künstlersozialabgabe-Verordnung 2027).
| Example 2026 | Amount |
|---|---|
| Logo from a self-employed designer | €1,600 |
| Photos for your website from a self-employed photographer | €400 |
| Total fees | €2,000 |
| Artists’ social security levy (4.9%) | €98 |
Reporting and paying
If you owe the levy, you register with the KSK. You report a year’s fees by 31 March of the following year (section 27 KSVG), so for 2026 by 31 March 2027. Based on that report you pay monthly prepayments, each by the 10th of the following month: one twelfth of the previous year’s fees at the current year’s rate (section 27 (2) and (3) KSVG). From March 2027 you therefore use the fees of 2026 and 5.0%. The receipts for the fees belong with the year-end documents for your tax advisor.
This guide explains the rules in general and is not advice. Whether you are insured or owe the levy is settled with the Künstlersozialkasse.
Common questions
Do I add the levy to my own invoices?
No. The client pays the levy to the KSK, not you as the artist or publicist. It does not appear on your invoice.
Do I owe the levy if the designer is not with the KSK?
Yes. What counts for the levy is that you hire a self-employed artist, not whether they are insured themselves.
What if my income falls below €3,900 in a year?
After the first three years you may fall below the limit twice within six years. Adjust your estimate with the KSK as soon as you see the year will be weaker.
Am I insured with the KSK as a web developer?
It depends on whether your work is creative or journalistic. Design can be included, technical work less so. The KSK decides case by case after you apply.