ZVK stands for Supplementary Pension Fund for the Construction Industry. It is part of the social fund procedure in construction and organises the collective supplementary pension scheme.
The ZVK operates under the umbrella of the 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 of the construction industry must be taken into account.
Participation in the procedure depends on the technical and operational scope of the collective bargaining agreements.
Tasks of the ZVK
- Organisation of supplementary occupational pension schemes in the construction industry
- Administration of claims under the social fund procedure
- Processing of notifications and contributions in accordance with collective bargaining agreements
Implications for construction payroll accounting
Within the framework of Payroll accounting – provided the company falls within the scope of the collective agreement – corresponding reporting and contribution-related data must be taken into account.
Distinction from ULAK
While the ULAK The tariff holiday procedure is organised by ZVK for supplementary pensions. Both institutions are part of the social fund procedure under the umbrella of SOKA-BAU.
FAQ
Was bedeutet ZVK?
Supplementary Pension Fund of the Construction Industry.
The ZVK belongs to which system?
On the social security fund procedure in construction under the umbrella of SOKA-BAU.
What contractual basis is important?
In particular the VTV.
Conclusion
The ZVK is a central component of the social fund procedure in the construction industry. It organises additional occupational pension provision and is – depending on the scope of application – part of the construction payroll 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.
