Payroll accounting

In contrast to the general Payroll Additional collective agreement regulations as well as special contribution and reporting procedures apply.

Tariff basic principles

Particular importance is attached to Federal Collective Bargaining Agreement as well as the Collective Agreement on the Social Security Fund Procedure in the Construction Industry (VTV).

These regulate, among other things:

• Hourly rate
• Surcharges and hardship allowances
• Trigger
• Holiday entitlements and holiday procedures

SOKA-BAU and Social Funds Procedure

An essential element of construction payroll accounting is the process of SOKA-BAU. This includes, in particular:

• ULAK Holiday fund procedure
• ZVK Supplementary pension fund

The correct determination of the assessable remuneration and the creation of contribution statements are integral components of payroll.

Winter arrangements

In the construction sector, special winter regulations apply. These include, among other things, the Winter building surcharge as well as the Seasonal short-time work allowance.

These mechanisms influence both the billing structure and the reporting procedure.

Structure of a Construction Payroll Statement

1. Collection of hourly and pay components according to the collective agreement
2. Calculation of the Gross social insurance contribution
3. Determination of levies and social security contributions
4. Creation of Contribution records in the construction industry
5. Documentation and archiving

Distinction from general payroll processing

Whilst general payroll processing primarily considers tax and social security regulations, construction adds contractual obligations and industry-specific reporting procedures.

Conclusion

Construction payroll is a specialised form of payroll with special considerations relating to collective agreements, social funds and seasonality. In addition to general regulations, the rules from the BRTV and VTV, as well as the SOKA-BAU procedure, must be taken into account.