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Reimbursement of overpaid pension insurance contributions by the artists' social security fund


Your entire pension insurance contribution will be paid to the German Pension Insurance if you are subject to pension insurance through the Artists' Social Insurance Fund (KSK).

The basis for calculating your pension contribution is the expected income from your self-employed artistic or journalistic activity. You must report this expected income to the artists' social security fund. When calculating your contributions, your income is only taken into account up to the so-called contribution assessment ceiling.

No contributions may be paid into the statutory pension insurance beyond the contribution assessment ceiling.

If you pay contributions to the statutory pension insurance from different insurance relationships, this may result in an overpayment. This means that they pay more than the contribution assessment ceiling actually allows. In this case, the overpayment will be compensated retrospectively:

  • Your fees will be reduced proportionately and
  • You will receive a refund of your overpaid contributions.

Process flow

As a general rule, if you have paid higher contributions than the contribution assessment ceiling actually allows, your remuneration will usually be automatically reduced and the overpaid contributions will be refunded. To this end, the German Pension Insurance and the Artists' Social Insurance Fund exchange the necessary information and values with each other. If you would like to have the overpaid pension insurance contributions refunded in advance, you can apply for this at the artists' social security fund.

Online application:

  • Access the online form on the Federal Portal verwaltung.bund.de. This will guide you step by step through the necessary information, which you can enter electronically.
  • Note: For the online form, you need a valid ELSTER certificate to register. Alternatively, you can use your electronic identity document.
  • It will take you about 10 minutes to complete the online application.
  • First, fill in your personal details, including your policy number. These can be found on the letters from the artists' social security fund at the top right.
  • On the next page, you can indicate the year for which you have paid too much pension insurance contributions and, if available, upload additional documents.

Application by post:

  • Inform the artists' social security fund for which year you have paid too much pension insurance contributions.
  • Please also include your insurance number. These can be found on the letters from the artists' social security fund at the top right.
  • You are welcome to attach additional documents to your application about the overpaid pension insurance contributions and send everything to the artists' social security fund.

Upon receipt of your application, the Artists' Social Insurance Fund will check your information. If there is a reduction, you will receive a corresponding notification.

If you have any questions or need (further) documents, the Artists' Social Insurance Fund will contact you by post.

Requirements

You will receive a refund of your overpaid pension insurance contributions if:

  • you have paid pension insurance contributions for the corresponding year via the artists' social security fund, and
  • You have paid more than the maximum contribution in total by paying further pension insurance contributions.

Which documents are required?

  • Completed online application or informal application
  • if available, a current insurance history of the German Pension Insurance or other documents from your pension insurance provider for the overpayment of contributions

What are the fees?

There are no costs.

What deadlines do I have to pay attention to?

There is no deadline.

Appeal

  • Contradiction.
  • Detailed information on how to lodge an objection can be found in the notice of the artists' social security fund.

What else should I know?

You can only apply for reimbursement of overpaid pension insurance contributions for completed (i.e. past) years.

Technically approved by

Federal Ministry of Labour and Social Affairs (BMAS)

Professionally released on

31.05.2023

Author

The text was automatically translated based on the German content.

Source: Serviceportal Niedersachsen (Portalverbund des Bundes und der Länder)