Artists' social security contributions – clients must also pay

Oct 30, 2025

Through the public artists' social insurance scheme, self-employed artists and publicists are included as compulsorily insured persons in their own statutory pension, health, and long-term care insurance schemes.

Due to the dynamic and flexible nature of the term “artist,” there is no legal definition of what constitutes an artistic or journalistic activity. However, the artists' social insurance scheme provides an illustrative list of activities that trigger an artists' social security contribution obligation on its website.

For example, web, graphic, and multimedia designers, as well as photographers, authors, journalists, editors, layout designers, translators, interpreters, presenters, and copywriters are among the activities subject to insurance within the artists' social security fund. This also means that companies that use the services of a self-employed individual rather than another company that employs staff subject to social insurance contributions when creating their website or online shop, for example, must pay contributions to the artists' social insurance fund in addition to the agreed remuneration.

This levy will remain at 5% for 2025. Artists themselves continue to pay into the fund, and the federal government also contributes. All remuneration paid to self-employed artists or publicists in excess of €450 per calendar year, not just occasional payments, must be reported.