Brief Information: Social Insurance for Artist Royalties

Artists were incorporated into the compulsory social insurance scheme on 1 January 2001 as a new form of self-employment. Royalties stemming from artistic activity prior to 2001, but paid out later, do not trigger any contribution obligation. As this circumstance is not apparent from the tax assessment that the insurance institution has, it must be communicated to the insurance institution separately for the purposes of contribution calculation.

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