ULAK

The ULAK operates under the umbrella of SOKA-BAU and is closely linked to the Payroll accounting connected.

Collective agreement basis

The legal basis for the proceedings is, in particular, the Collective Agreement on the Social Security Fund Procedure in the Construction Industry (VTV). In addition, further collective agreement regulations in the construction industry are relevant.

Whether a company participates in the procedure depends on the professional and operational scope of the collective agreement provisions.

Tasks of the ULAK

• Organisation of the statutory holiday scheme in the construction industry
• Management of holiday entitlement within the scope of the social benefits fund procedure
• Processing of notifications and contributions in accordance with the tariff provisions

Implications for construction payroll accounting

Within the framework of Payroll accounting are – if the undertaking falls within the scope of application – notification and contribution-relevant data for the holiday procedure to be taken into account. Correct classification according to the collective agreement is a prerequisite for this.

Distinction from the ZVK

while ULAK organises the holiday procedure, ZVK responsible for the collective agreement supplementary pension scheme in the construction industry. Both institutions are part of the social fund procedure under the umbrella of SOKA-BAU.

FAQ

Conclusion

The ULAK is a central component of the social fund procedure in the construction industry. It organises the collective agreement holiday process and is – depending on the scope of application – an integral part of construction payroll accounting.