Holiday gross (subject to contributions) In the construction industry, this refers to the assessable basis for contributions in connection with holiday pay. The components of remuneration that are included are determined by the collective bargaining agreements of the social fund procedure.
The term is used in the context of SOKA-BAU and the ULAK used and for the correct rendering in the Payroll accounting Relevant.
Basics
In the construction industry, holiday pay processing is integrated into a sector-specific procedure. In this context, a basis for calculation is required to deal with contributions/levies and procedural components uniformly based on collective agreement stipulations.
The holiday gross subject to contributions is based on holiday pay and holiday-related components of remuneration, insofar as these are considered subject to contributions under the collective agreement.
Collective agreement framework
The delimitation of which remuneration components fall into the contribution-assessed basis is derived from the relevant collective agreements of the construction industry, particularly the VTV as well as the associated regulations of the social security contribution scheme.
Depending on the specific case, further collective agreement provisions in the construction industry may also be relevant (for example, in connection with BRTV).
Classification in the holiday procedure
The holiday gross subject to contributions is to be seen in the context of the holiday procedure. It is conceptually close to topics such as Holiday entitlement (Construction) and Holiday pay (construction industry).
Upon termination of the employment relationship, the reference to Holiday pay arising, insofar as holiday-related claims are to be settled.
Practice in construction payroll accounting
For construction payroll accounting, this means that remuneration components must be recorded and displayed in such a way that they can be correctly assigned according to the collective agreement. Only in this way can notifications and assessment bases be consistently mapped in the context of holiday and social funds.
Typical sources of error
- Mixing of holiday-related remuneration components with unrelated wage types
- Unclear allocation of payments that are not clearly marked as holiday-related
- Missing or inconsistent documentation in time and payroll records
FAQ
Contribution-liable holiday gross
It is the assessment basis used in the construction industry in connection with holiday pay for certain contributions/levies according to collective agreement rules.
What is subject to contributions depends on
From the relevant collective agreements and the regulations of the social compensation fund procedure (in particular VTV).
Why is this important for construction payroll calculation?
Because the correct allocation of remuneration components influences the representation of holiday-related calculation bases and associated notifications in construction payroll.
Conclusion
Holiday gross (liable for contributions) is a term from the social funds and holiday procedure in the construction industry. It refers to the contractually defined assessment basis in connection with holiday-related remuneration components and must be recorded and assigned clearly in construction payroll accounting.
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