{"id":4371,"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=4371"},"modified":"2026-05-12T10:12:41","modified_gmt":"2026-05-12T10:12:41","slug":"meal-allowance-trigger","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/ausloese-verpflegungszuschuss\/","title":{"rendered":"Advance (subsistence allowance)"},"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\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Legal framework<\/a><\/li>\n        <li><a href=\"#einordnung\">Classification<\/a><\/li>\n        <li><a href=\"#praxis\">Practice<\/a><\/li>\n        <li><a href=\"#fehler\">Sources of error<\/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>Trigger<\/strong> is a collectively agreed meal allowance in the construction industry. It is granted in connection with work away from home in accordance with the relevant collective agreement regulations.<\/p>\n        <\/div>\n        <p>In the construction context, the trigger is a separate component of remuneration, which in the <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> is recorded separately and assigned to the correct tariff.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>The allowance serves to compensate for additional catering expenses that may arise from external assignments. It is a term used in collective bargaining practices within the construction industry and differs from general company expense regulations.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>The eligibility requirements are to be found in the relevant collective agreements for the construction industry, particularly the <a href=\"\/en\/glossary\/brtv-bundesrahmentarifvertrag\/\">BRTV<\/a>. What assignments are considered \"out-of-town\" and what conditions must be met depends on the respective tariff regulations.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Classification in the remuneration system<\/h2>\n        <p>The bonus supplements the regular hourly wage (e.g. <a href=\"\/en\/glossary\/tv-construction-wage\/\">Hourly wage rate (HWR)<\/a>and is shown as a separate item. It should be distinguished from premiums that are linked to working hours or special working conditions (e.g. <a href=\"\/en\/glossary\/erschwerniszulage-bau\/\">Hardship allowance<\/a>).<\/p>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practice in construction payroll accounting<\/h2>\n        <p>In payroll accounting for the construction industry, allowances must be recorded separately. It is crucial that the collective agreement basis and the assignment to the respective activity are verifiably documented.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Mixing of triggers with tax catering allowances or travel expenses concepts<\/li>\n            <li>Incorrect or missing tariff classification (BRTV regulation not taken into account)<\/li>\n            <li>No separate breakdown as a distinct remuneration component in the payroll statement<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>In construction, \"Ausl\u00f6se\" refers to the contractor's right to claim additional payment due to unforeseen circumstances that significantly alter the basis of the contract. This is typically invoked when the cost of construction materials or labour increases substantially beyond what was reasonably foreseeable at the time the contract was agreed. It's a mechanism to protect the contractor from unmanageable financial losses caused by events outside of their control.<\/h3>\n        <p>A flat-rate meal allowance in the construction industry for out-of-town work.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Is the trigger a tax lump sum?<\/h3>\n        <p>No. It is based on collective agreements and should not be confused with tax-exempt meal allowances.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Why is the trigger for construction payroll accounting relevant?<\/h3>\n        <p>Because it must be correctly recorded as its own remuneration component and correctly classified according to the collective agreement.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The \"Ausl\u00f6se\" (subsistence allowance) is a contractual component of remuneration in the construction industry related to work away from home. For construction payroll accounting, clear contractual classification and separate recording are essential.<\/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-4371","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4371","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=4371"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}