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Mark and Analyse Incoming Invoices for KSK (DE).
In Germany, companies that utilise the services of freelance artists or publicists are required to pay a levy to the Artists' Social Security Fund (KSK). With MOCO, you can now directly mark such expenditure items using a new option and easily analyse them later.
KSK Workflow in MOCO
Activate Option
German MOCO accounts can now activate the option in the settings (Expenditures > General).
Mark Items
In the incoming invoice form, the relevant items can be marked (similar to common labels) (1).
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(English image not yet available)
(English image not yet available)Analyse
Under "Expenditures" in the Incoming & Archive lists, you will find a new "KSK" export option at the top right (2). With the selected period, you can export the marked KSK-liable items.
Important Information about KSK
As part of the statutory social insurance, the Artists' Social Insurance provides freelance artists and publicists access to health, nursing, and pension insurance.
The artist pays a contribution to the KSK, determined by their annual profit.
Companies that utilise or exploit the services of freelance artists/publicists must pay a social security levy to the Artists' Social Security Fund. They must also participate in the statutory reporting procedure. The first step is an informal report to the Artists' Social Security Fund.
The artists' social levy represents the amount a company must pay to the Artists' Social Security Fund, contributing to the quasi "employer's share" of the Artists' Social Insurance. The amount of the social levy is based on the fee paid. Currently (2024), the levy rate for the Artists' Social Insurance is 5%.
The client must remit the artists' social levy as follows:
Net invoice amount
less travel expenses
= Assessment basis for the artists' social levy
The artist pays a contribution to the KSK, determined by their annual profit.
Companies that utilise or exploit the services of freelance artists/publicists must pay a social security levy to the Artists' Social Security Fund. They must also participate in the statutory reporting procedure. The first step is an informal report to the Artists' Social Security Fund.
The artists' social levy represents the amount a company must pay to the Artists' Social Security Fund, contributing to the quasi "employer's share" of the Artists' Social Insurance. The amount of the social levy is based on the fee paid. Currently (2024), the levy rate for the Artists' Social Insurance is 5%.
The client must remit the artists' social levy as follows:
Net invoice amount
less travel expenses
= Assessment basis for the artists' social levy
Further Information
Passing on to the Client
The KSK can be passed on to the client. In MOCO, you can predefine a standard surcharge for the assignment to the project – or individually increase the sales price for the additional service in the project.
Not using incoming invoice capture?
You can read more information and options here
Not using incoming invoice capture?
You can read more information and options here
