Awareness of the artists‘ social security contribution has increased significantly in recent years. However, many more companies and institutions are still affected by the social security contribution than expected.
The levy rate for artists‘ social insurance will remain constant at 4.2% in 2021. However, the relevance of the topic remains very high, if only because of the large number of audits by the German pension insurance institutions.
The brochure focuses on the procedure for the artists‘ social security contribution and the obligations of the companies liable to pay the contribution. This is because, in addition to the additional payments, there is also the threat of substantial fines.