BSG For freelance cinematographers, artist's social contribution must be paid

Kassel (jur). For the production of professional films and videos, cameramen, despite all the new technology, still rely on their "expert eye". The activity is thus artistically shaped, so that television stations and film productions for the employment of freelance cinematographers have to pay a levy to the artists' social fund, the Federal Social Court (BSG) in Kassel ruled in a judgment published on 2 February 2017 (ref .: B 3 KS 2/15 R).

This means that a video production company from Saxony-Anhalt has to pay 7,626 euros to the Künstlersozialkasse (KSK). The company had created television for the "Tagesschau", but also reports or live sports broadcasts were made. Four freelance cameramen were also employed for the production.

Image: Waldbach-Fotolia

When Deutsche Rentenversicherung carried out a tax audit in Central Germany, it found that the company had not paid any artists' social contributions for employing the four freelance cameramen. But for this artistic activity of the cameramen there is a duty to pay, said the pension insurance.

The video production company did not see this and denied that the work of the cameramen was art. Because in the meantime there have been so many technical innovations in the field of video production that the work of cameramen is no longer to be assigned to an artistic activity.

However, the BSG did not comply with this in its judgment of 29 November 2016. There are no "substantial findings" that cameramen are no longer artistically active. Even if the progressive use of audiovisual techniques is taken into account, it still requires the "expert eye" to best bring out the motive to be included. An "automaton" can not replace this activity. For the KSK tax liability, it was important, however, "that cinematographers work in an area of ​​activity that has an artistic or journalistic impact," says the BSG. This is the case here. fle