Holiday entitlement (Construction)

Holiday entitlement (Construction) refers to the contractually regulated entitlement to holiday leave in the construction industry. It is part of the industry-specific holiday procedure.

In the construction industry, in addition to the general statutory minimum holiday entitlement, there are special collective agreement provisions. These are incorporated into the social security fund procedure via the ULAK under the roof of SOKA-BAU embedded.

Collective agreement basis

The arrangement of holiday entitlement in the construction industry arises in particular from collective bargaining agreements such as the VTV and further relevant collective agreements in the construction industry (e.g. BRTV).

The specific claim depends on the respective collective agreement's scope of application and the individual employment relationship.

Special feature in the construction industry

The construction industry is characterised by frequent changes of employment and seasonal fluctuations. To ensure continuous holiday entitlement nonetheless, this is organised within the framework of a collectively agreed compensatory system.

The claim arises according to collective agreement provisions and is administered via the industry-specific procedure.

Implications for construction payroll accounting

Within the framework of Payroll accounting Holiday-relevant times and remuneration components must be recorded correctly. These form the basis for correct allocation in the holiday process.

Clear documentation of employment periods and salary data is a prerequisite for this.

Distinction from general statutory minimum leave

The statutory minimum leave applies across all industries. In the construction industry, this is specified by collective agreements and integrated into a special compensation system.

Therefore, the law is not only decisive, but also the relevant collective agreement.

FAQ

Is the holiday entitlement governed by law or collective agreement in the construction sector?

It is based on the statutory minimum holiday entitlement and is further defined by collective agreements in the construction industry.

What department organises the holiday procedure?

The organisation is handled by ULAK within the framework of the social fund procedure under the umbrella of SOKA-BAU.

Why is there a special procedure in construction?

The construction industry is characterised by frequent changes of employer. The industry-specific procedure ensures continuity in holiday entitlements.

Conclusion

Holiday entitlement in the construction industry is specifically defined by collective agreements and integrated into an industry-specific compensation system. It differs structurally from the purely company-based organisation of holidays in other sectors and is a fixed component of construction payroll.

Author the BAS editorial team This glossary entry is for general information only.

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.