Trigger is a collectively agreed meal allowance in the construction industry. It is granted in connection with work away from home in accordance with the relevant collective agreement regulations.
In the construction context, the trigger is a separate component of remuneration, which in the Payroll accounting is recorded separately and assigned to the correct tariff.
Basics
The allowance serves to compensate for additional catering expenses that may arise from external assignments. It is a term used in collective bargaining practices within the construction industry and differs from general company expense regulations.
Legal framework
The eligibility requirements are to be found in the relevant collective agreements for the construction industry, particularly the BRTV. What assignments are considered "out-of-town" and what conditions must be met depends on the respective tariff regulations.
Classification in the remuneration system
The bonus supplements the regular hourly wage (e.g. Hourly wage rate (HWR)and is shown as a separate item. It should be distinguished from premiums that are linked to working hours or special working conditions (e.g. Hardship allowance).
Practice in construction payroll accounting
In payroll accounting for the construction industry, allowances must be recorded separately. It is crucial that the collective agreement basis and the assignment to the respective activity are verifiably documented.
Typical sources of error
- Mixing of triggers with tax catering allowances or travel expenses concepts
- Incorrect or missing tariff classification (BRTV regulation not taken into account)
- No separate breakdown as a distinct remuneration component in the payroll statement
FAQ
In construction, "Auslöse" refers to the contractor's right to claim additional payment due to unforeseen circumstances that significantly alter the basis of the contract. This is typically invoked when the cost of construction materials or labour increases substantially beyond what was reasonably foreseeable at the time the contract was agreed. It's a mechanism to protect the contractor from unmanageable financial losses caused by events outside of their control.
A flat-rate meal allowance in the construction industry for out-of-town work.
Is the trigger a tax lump sum?
No. It is based on collective agreements and should not be confused with tax-exempt meal allowances.
Why is the trigger for construction payroll accounting relevant?
Because it must be correctly recorded as its own remuneration component and correctly classified according to the collective agreement.
Conclusion
The "Auslöse" (subsistence allowance) is a contractual component of remuneration in the construction industry related to work away from home. For construction payroll accounting, clear contractual classification and separate recording are essential.
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