Unsuccessful attack on German artists' social security contribution

The artists' social security contribution, together with the contribution of the insured persons and a federal subsidy, secures the health, nursing care and pension insurance of freelance artists and publicists insured through the artists' social security fund. According to the statement from the German Cultural Council, it is payable when companies work with freelance artists and publicists.

This year, the artists' social security contribution amounts to 4.2% of the fees paid by companies to freelance artists and publicists. The levy rate has thus been reduced once again, which is also due to the continuous auditing of companies as part of the regular audit by the German Pension Insurance. The German Cultural Council goes on to say that this has led to all companies subject to the levy meeting their obligations.

The draft coalition agreement between the CDU, CSU and SPD also emphasizes the great importance of artists' social insurance, explains Olaf Zimmermann, Managing Director of the German Cultural Council. However, the role of the German Taxpayers' Association, which ultimately wanted to relieve the private sector at the expense of the taxpayer with this action, remains obscure in the attempt to challenge the artists' social security contribution at the Federal Constitutional Court. If the Federal Constitutional Court had declared the artists' social security contribution unconstitutional, the state would have had to use tax revenue to close the gap in the financing of the artists' social security scheme, as artists are not in a position to do so due to their extremely low income.