As every year, the annual return for the artists’ social security levy falls due in 2026. Companies liable to the levy have to report to the Künstlersozialkasse by 31 March 2026 at the latest how much they paid in fees to self-employed artists or journalists in 2025. The online return is already open. For 2026 the levy rate is 4.9%.
Who is liable to the levy
Particular attention should go to the question of whether there is a liability at all. It affects not only the obvious users of creative work such as advertising agencies, publishers or event organisers. Companies outside the creative sector can be caught as well, in particular where they commission self-employed creatives for their own advertising or public relations. For the 2025 calendar year the relevant threshold is more than EUR 700; from 2026 it rises to EUR 1,000. Companies that hold more than three events a year with self-employed artists or journalists with a view to generating income can also be liable.
What counts towards the assessment base
The levy is calculated on the total of the fees paid — so not only the fee itself but, in principle, expenses and incidental costs as well. VAT shown separately does not form part of the assessment base. Payments to legal persons and to a KG, GmbH & Co. KG or OHG are in particular not subject to the levy. For work by self-employed individuals, on the other hand, the levy can arise; that is in principle the case even where they have joined together in a partnership under civil law (GbR).
What companies should check now
It is therefore advisable to check early whether such payments were made in 2025, whether the liability has been assessed properly and whether the return has been prepared or filed. The subject is not merely a formality: the Deutsche Rentenversicherung expressly examines the artists’ social security levy as part of its audits.
Our recommendation: where clients may be affected, the levy should be reviewed proactively now, in order to avoid missed deadlines, assessments and discussions in a tax audit.