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 publishing activities. You report this expected income to the KSK. 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:
- The remuneration you earn will be reduced proportionately and
- You will receive a refund of your overpaid contributions.
Process flow
If you have paid higher contributions than the contribution assessment ceiling actually allows, your salary will usually be automatically reduced and the overpaid contributions refunded.
- As a rule, the German Pension Insurance and the KSK exchange the required information and values with each other.
- Another possibility: Submit an informal application for reimbursement of overpaid pension insurance contributions to the KSK.
- Answer any queries from the KSK or the German Pension Insurance immediately.
- If there is a reduction, you will receive a corresponding notification.
Requirements
You will receive a refund of your overpaid pension insurance contributions if:
- you have paid pension insurance contributions through the KSK for the year in question, and
- You have paid more than the maximum contribution in total by paying further pension insurance contributions.
Which documents are required?
- current insurance history of the German Pension Insurance. You will receive this from the German Pension Insurance.
What are the fees?
There is no cost to you.
What deadlines do I have to pay attention to?
You don't have to meet any deadlines.
Processing duration
Depending on the workload, usually 4 months.
Applications / forms
Forms: no
Online procedure possible: no
Written form required: no
Personal appearance required: no
Appeal
- Contradiction
Detailed information on how to file an objection can be found in your notice.
Technically approved by
Federal Ministry of Labour and Social Affairs
Professionally released on
19.11.2021
Author
The text was automatically translated based on the German content.