Germany consolidates artists' social security contribution
The German Bundestag has unanimously passed a federal government bill to stabilize the artists' social security contribution rate without any amendments.
According to the German Federal Ministry of Labor and Social Affairs, the law will stop the increase in the artists' social security contribution rate. More intensive audits of employers by the German Pension Insurance and the Artists' Social Insurance Fund will ensure that the levy is fair. The law thus makes "an important contribution to making the artists' social security system fit for the future".
Around 180,000 self-employed artists and publicists in Germany are currently covered by statutory health, long-term care and pension insurance through the artists' social insurance scheme. Like employees, self-employed artists and publicists pay half of their social security contributions. The other half of the contributions is financed by a federal subsidy (20 percent) and the artists' social security contribution from companies (30 percent) that exploit artistic and journalistic services.
The artists' social security contribution is levied as a contribution. The levy rate is set annually for the following calendar year and is currently 5.2%. The basis for assessment is all remuneration paid to self-employed artists and publicists in a calendar year.
