Working time account (WTA) In construction, it documents the time worked in relation to the contractually or collectively agreed working hours. It serves for the flexible management of working hours in the construction industry.
In a construction context, the working time account is closely linked to the Payroll accounting connected. Seasonal fluctuations, weather-related failures, and collective bargaining peculiarities necessitate structured time recording.
Tariff classification
In the construction industry, working time accounts can be based on collective agreements. Of particular importance are industry-specific collective agreements such as the BRTV and other relevant regulations.
The specific details are set out in the relevant collective or employment contract.
Function in the construction industry
- Offsetting seasonal fluctuations
- Documentation of overtime and undertime
- Transparent basis for supplements and compensatory days
- Predictability of working hours over the course of the year
Implications for construction payroll accounting
The working time account provides the data basis for the correct recording of working hours in the Payroll accounting. Recorded hours affect, amongst other things, premium rates, time off in lieu or classification under seasonal arrangements such as the Seasonal short-time work allowance.
Flawless documentation is crucial to avoid billing discrepancies.
Connection to the social fund procedure
Working time data can have implications for social security-relevant reports in the construction industry. This particularly affects procedures as part of SOKA-BAU.
FAQ
Is a working time account mandatory in construction?
Whether an working time account is kept depends on collective or company agreements.
Why is it particularly relevant in construction?
The construction industry is subject to seasonal fluctuations. A working time account allows for flexible management throughout the year.
What role does it play in billing?
The documented hours form the basis for surcharges, compensatory days, and other invoice-relevant items.
Conclusion
The working time account (WTA) is a central instrument in construction for managing and documenting working hours. It forms an essential basis for construction payroll and is related to collective agreement and seasonal specifics.
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.
