Seasonal short-time work allowance is a special form of short-time working allowance in the construction industry to secure jobs during seasonal work stoppages.
It applies particularly in the weather-dependent construction industry and supplements the general regulations on short-time work allowance.
Legal basis
Seasonal short-time work allowance is regulated in the Social Code and serves to promote year-round employment in the construction industry. It is intended to avoid seasonal redundancies and stabilise employment relationships.
Requirements
- Significant loss of work with loss of earnings
- Cause in seasonal or weather-related circumstances
- Fulfilment of statutory and operational requirements
Connection with winter construction levy
The Winter building surcharge serves to finance measures to secure employment in winter, including seasonal short-time working allowance.
Significance in construction payroll accounting
Within the framework of Payroll accounting Seasonal short-time working allowance must be treated as a special payroll case. It affects elements of remuneration, notifications and supporting documents submitted to the relevant authorities.
Distinction from the general short-time working allowance
Whilst the general short-time working allowance is available across all sectors, the seasonal short-time working allowance is specifically tailored to the needs of the construction industry and forms part of the special winter arrangements.
FAQ
What is seasonal short-time working allowance?
A special form of short-time working allowance in the construction industry designed to bridge seasonal shortfalls in work.
Why is it important in construction?
Because weather-related work stoppages are common in the construction industry and the scheme helps to stabilise employment.
Which levy is relevant here?
The winter construction levy.
Conclusion
Seasonal short-time working allowance is a key tool for safeguarding employment in the construction industry during seasonal downtime. It supplements the general short-time working schemes and must be taken into account accordingly in construction payroll accounting.
Brasser Accounting Solutions GmbH is a specialised accounting service provider and part of a corporate group with Quint GmbH (tax consultancy/auditing) and Service Place Årjäng AB (Swedish tax office). BAS exclusively performs services according to § 6 No. 3 and 4 StBerG and does not provide tax or legal advice.
