Holiday pay (construction industry) is a contractually regulated additional holiday pay in the construction industry. It is part of the industry-specific holiday procedure.
The construction industry is subject to specific collective wage agreement regulations that differ from general holiday regulations. Holiday pay is linked to the social fund procedure via the ULAK under the roof of SOKA-BAU.
Collective agreement basis
The legal basis is in particular the Collective Agreement on the Social Security Fund Procedure in the Construction Industry (VTV). In addition, other tariff systems such as the BRTV to be relevant.
The specific details are determined by the applicable tariff status and the operational scope of the company.
Classification in the holiday procedure
In the construction industry, holiday entitlements and corresponding pay components are not managed exclusively on a company-by-company basis, but rather within a collectively agreed-upon compensation system.
The holiday pay is part of the overall collective agreement mechanism for securing holiday entitlements in the construction industry with frequently changing employment relationships.
Implications for construction payroll accounting
Within the framework of Payroll accounting the contractually relevant remuneration components are correctly recorded and assigned to the corresponding procedures.
A clear separation between regular pay, holiday-related components, and, if applicable, pay components relevant to social funds is crucial in this regard.
Distinction from voluntary holiday pay
Holiday pay in the construction industry, as stipulated by collective agreements, must be distinguished from voluntary company special payments. While voluntary payments are based on individual or company agreements, holiday pay in the construction industry is based on collective agreements.
FAQ
Is holiday pay legally required in construction?
It is based on collective agreements in the construction industry. The respective territorial scope of the collective agreement is decisive.
Which department is responsible for the holiday approval process?
The organisation is handled by ULAK within the framework of the social fund procedure under the umbrella of SOKA-BAU.
Why is this specifically regulated in construction?
The construction industry is characterised by frequent changes of employer and seasonal particularities. The collective holiday scheme ensures continuity of holiday entitlements.
Conclusion
Holiday pay (construction) is a contractually regulated component of the industry-specific holiday procedure. It differs from voluntary special payments and is – depending on the scope of application – part of the construction payroll within the framework of the social security contribution procedure.
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