{"id":4370,"date":"2026-04-13T07:47:11","date_gmt":"2026-04-13T07:47:11","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4370"},"modified":"2026-05-12T10:12:41","modified_gmt":"2026-05-12T10:12:41","slug":"working-time-account-wta-in-construction","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/arbeitszeitkonto-azk-im-bau\/","title":{"rendered":"Working time account (WTA) in construction"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Brief definition<\/a><\/li>\n        <li><a href=\"#grundlagen\">Tariff classification<\/a><\/li>\n        <li><a href=\"#funktion\">Function<\/a><\/li>\n        <li><a href=\"#abrechnung\">Payroll accounting<\/a><\/li>\n        <li><a href=\"#sozialkasse\">Social security fund procedure<\/a><\/li>\n        <li><a href=\"#faq\">FAQ<\/a><\/li>\n        <li><a href=\"#fazit\">Conclusion<\/a><\/li>\n      <\/ul>\n<\/nav>\n\n<section id=\"einleitung\">\n        <div class=\"snippet info\">\n          <p><strong>Working time account (WTA)<\/strong> 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.<\/p>\n        <\/div>\n\n        <p>In a construction context, the working time account is closely linked to the <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> connected. Seasonal fluctuations, weather-related failures, and collective bargaining peculiarities necessitate structured time recording.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Tariff classification<\/h2>\n        <p>In the construction industry, working time accounts can be based on collective agreements. Of particular importance are industry-specific collective agreements such as the <a href=\"\/en\/glossary\/federal-negotiating-agreement\/\">BRTV<\/a> and other relevant regulations.<\/p>\n        <p>The specific details are set out in the relevant collective or employment contract.<\/p>\n      <\/section>\n\n      <section id=\"funktion\">\n        <h2>Function in the construction industry<\/h2>\n        <ul>\n          <li>Offsetting seasonal fluctuations<\/li>\n          <li>Documentation of overtime and undertime<\/li>\n          <li>Transparent basis for supplements and compensatory days<\/li>\n          <li>Predictability of working hours over the course of the year<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"abrechnung\">\n        <h2>Implications for construction payroll accounting<\/h2>\n        <p>The working time account provides the data basis for the correct recording of working hours in the <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a>. Recorded hours affect, amongst other things, premium rates, time off in lieu or classification under seasonal arrangements such as the <a href=\"\/en\/glossary\/short-time-working-allowance-season\/\">Seasonal short-time work allowance<\/a>.<\/p>\n        <p>Flawless documentation is crucial to avoid billing discrepancies.<\/p>\n      <\/section>\n\n      <section id=\"sozialkasse\">\n        <h2>Connection to the social fund procedure<\/h2>\n        <p>Working time data can have implications for social security-relevant reports in the construction industry. This particularly affects procedures as part of <a href=\"\/en\/glossary\/football-field\/\">SOKA-BAU<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>Is a working time account mandatory in construction?<\/h3>\n        <p>Whether an working time account is kept depends on collective or company agreements.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Why is it particularly relevant in construction?<\/h3>\n        <p>The construction industry is subject to seasonal fluctuations. A working time account allows for flexible management throughout the year.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>What role does it play in billing?<\/h3>\n        <p>The documented hours form the basis for surcharges, compensatory days, and other invoice-relevant items.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>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.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong>\n        <span>the BAS editorial team<\/span>\n        <span class=\"note\">This glossary entry is for general information only.<\/span>\n      <\/footer>\n\n      <p class=\"disclaimer\">\n        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 \u00c5rj\u00e4ng AB (Swedish tax office). BAS exclusively performs services according to \u00a7 6 No. 3 and 4 StBerG and does not provide tax or legal advice.\n      <\/p>","protected":false},"template":"","glossar-kategorien":[19],"class_list":["post-4370","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4370"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}