Occupational Collective Agreement (VTV) is a collective agreement for the construction industry that regulates the social fund procedure. It determines, in particular, contribution obligations, assessment bases, and reporting procedures to the social funds.
The VTV, together with other collective agreements – particularly the BRTV – the basis for the industry-specific system in the construction sector.
Basics
The construction industry has its own social benefit fund procedure. This serves, among other things, to secure holiday entitlements and other benefits regulated by collective agreement. The VTV specifies how contributions are to be calculated and paid, and what reporting obligations exist.
Tariff framework and scope
The VTV applies to companies that fall within the technical and operational scope of the relevant collective agreements in the construction industry. The tariff definitions of the construction industry and the respective company activities are decisive.
It is closely linked to institutions such as SOKA-BAU and the ULAK, to which contributions are reported and paid.
Classification in the construction payroll system
For the Payroll accounting The VTV is central. It defines which remuneration components are to be included in certain assessment bases and which notifications are to be made.
Terms such as Holiday gross (subject to contributions) or gross pensionable wage components are directly related to the regulations of the VTV.
Practical relevance
In practice, companies must check whether they fall within the scope of the VTV. If this is the case, the contribution obligations and reporting procedures regulated therein must be taken into account within the scope of construction payroll accounting.
Typical sources of error
- Incorrect assessment of the operational scope
- Incorrect determination of assessable bases
- Late or incomplete notifications to the social security funds
FAQ
The VTV regulates what?
The VTV regulates the social fund procedure in the construction industry, particularly contribution obligations and reporting procedures.
The VTV applies to whom?
For businesses in the construction industry that fall under the scope of collective agreements.
Der VTV ist deshalb für die Baulohnabrechnung wichtig, weil er die genaue und vorschriftsmässige Abrechnung der Löhne im Baugewerbe gewährleistet.
Because it lays down the fundamentals for contribution calculations and reporting, which must be taken into account in construction payroll.
Conclusion
The VTV (Collective Labour Agreement on Contractual Procedures) is a central collective agreement in the construction industry. It governs the social benefits fund procedure and forms an essential basis for correct construction payroll.
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