TV wages In the construction industry, this refers to the wage agreed upon in a collective bargaining agreement, in accordance with the currently applicable wage agreements.
The TV salary forms together with regulations from the BRTV and other collective agreements form the basis of the pay structure in construction.
Collective agreement basis
The specific wage level for construction workers is determined by the currently valid collective wage agreements for the construction industry. These regularly differentiate according to wage groups, qualifications, and areas of activity.
Demarcation
The TV wage must be distinguished from the statutory minimum wage. While the minimum wage is regulated by federal law, the TV wage is based on collective bargaining agreements.
Classification in the construction payroll system
In the Payroll accounting The TV salary serves as the basis for calculating the contractual wage. Further components of remuneration, such as supplements or allowances, are built upon this.
Terms such as Hourly wage rate (HWR) stand in a context related to the TV wage.
Practical relevance
Businesses in the construction sector must ensure that, where they are bound by collective agreements, the applicable wage agreements are applied correctly.
Typical sources of error
- Usage of outdated tariff levels
- Incorrect assignment to wage groups
- Insufficient documentation of tariff bases
FAQ
TV-Lohn means TV wage or salary.
The collectively agreed wage in the construction industry.
Is payment for watching TV legally required?
It arises from collective agreements and applies to establishments that are bound by collective agreements.
Why is TV pay relevant for payroll accounting?
Because it forms the basis for the wage and salary payments in the construction industry.
Conclusion
The TV wage is a central component of the remuneration structure in the construction industry. It results from the applicable wage collective agreements and is decisive for construction wage 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.
