ZVK

The ZVK works 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). Furthermore, further collective agreement provisions specific to the construction industry must be taken into account.

Participation in the proceedings depends on the technical and operational scope of the collective bargaining regulations.

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 the tariff provisions

Implications for construction payroll accounting

Within the framework of Payroll accounting to the extent that the company falls within the scope of the collective agreement, relevant reporting and contribution data must be taken into account.

Distinction from ULAK

While the ULAK The ZVK is responsible for the supplementary pension scheme, which organises the statutory holiday procedure. Both institutions are part of the social security benefit scheme under the SOKA-BAU umbrella.

FAQ

Conclusion

The ZVK is a central component of the social security fund procedure in the construction industry. It organises supplementary occupational pensions and is – depending on the scope of application – part of the construction payroll accounting.