Seasonal short-time allowance is a special form of short-time working allowance in the construction industry to secure jobs during seasonal fluctuations in work.
It applies in particular to the weather-dependent construction industry and supplements the general regulations on short-time work allowances.
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 prevent seasonal layoffs and stabilise employment relationships.
Requirements
- Arbeitsausfall in der Schlechtwetterzeit vom 1. Dezember bis zum 31. März
- Significant loss of work with loss of earnings
- Arbeitsausfall aus witterungsbedingten oder wirtschaftlichen Gründen oder infolge eines unabwendbaren Ereignisses
- Der Arbeitsausfall ist vorübergehend und nicht vermeidbar
- Erfüllung der gesetzlichen betrieblichen und persönlichen Voraussetzungen
Zusammenhang mit der Winterbeschäftigungsumlage
Das Saison-Kurzarbeitergeld wird aus Mitteln der Arbeitslosenversicherung finanziert. Die Winterbeschäftigungsumlage finanziert die ergänzenden Leistungen, insbesondere Zuschuss-Wintergeld, Mehraufwands-Wintergeld und die Erstattung bestimmter Arbeitgeberbeiträge zur Sozialversicherung.
Meaning in construction payroll accounting
Within the framework of Payroll accounting Should seasonal short-time work allowance be considered as a special accounting case? It affects remuneration components, notifications, and proof submitted to the responsible authorities.
Demarcation from general short-time work allowance
While general short-time work allowance is used across industries, seasonal short-time work allowance is specifically tailored to the needs of the construction industry and is part of the special winter regulations.
FAQ
What is seasonal short-time work allowance?
A special form of short-time work allowance in the construction industry to bridge seasonal job losses.
Why is it important in construction?
Because weather-related disruptions in construction are frequent and the instrument serves to stabilise employment.
Welche Rolle spielt die Winterbeschäftigungsumlage?
Sie finanziert die ergänzenden Winterleistungen. Das Saison-Kurzarbeitergeld selbst wird nicht aus dieser Umlage, sondern aus Mitteln der Arbeitslosenversicherung finanziert.
Conclusion
Seasonal short-time work allowance is a key instrument for securing employment in the construction industry during seasonal downtimes. It complements the general short-time work regulations and must be taken into account accordingly in payroll accounting for the construction sector.
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.
