{"id":4372,"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=4372"},"modified":"2026-05-12T10:12:41","modified_gmt":"2026-05-12T10:12:41","slug":"notifications-of-building-work","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/bau-meldepflichten\/","title":{"rendered":"Building notification obligations"},"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=\"#vorteile\">Message areas<\/a><\/li>\n        <li><a href=\"#tools\">Requirements<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Practical advice<\/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          <h3>Brief definition<\/h3>\n          <p><strong>Building notification obligations<\/strong> typical in the construction industry <strong>Reports and evidence<\/strong>, which, as part of the <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> to be created and submitted.<\/p>\n        <\/div>\n\n        <p>In addition to the general notifications to social security and the tax authorities, in the construction industry, depending on the scope of the collective agreement, further notifications may be required in connection with the <a href=\"\/en\/glossary\/football-field\/\">Social Security Fund Procedure (SOKA-BAU)<\/a> to be required.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>Reporting obligations in payroll accounting serve to correctly allocate contributions, prove entitlements, and properly process statutory and collective agreement procedures. In the construction industry, additional special features arise because collective agreement procedures and seasonal regulations introduce their own specific system.<\/p>\n\n        <div class=\"snippet tip\">\n          <p class=\"title\">Motto<\/p>\n          <p>Under construction <strong>Statutory notices<\/strong> (Social Security\/Tax Office) + if applicable. <strong>tariff notifications<\/strong> (Social Security Funds Procedure) = Construction notification requirements.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Legal framework<\/h2>\n        <p>General reporting obligations arise from the rules of social insurance and payroll tax procedures. In the construction industry, depending on the operational and professional scope, collective bargaining agreements are added, particularly from the <a href=\"\/en\/glossary\/vtv-verfahrenstarifvertrag\/\">VTV<\/a> and other relevant collective agreements (e.g. <a href=\"\/en\/glossary\/brtv-bundesrahmentarifvertrag\/\">BRTV<\/a>).<\/p>\n        <p>Whether a business is subject to additional reporting procedures is a matter of correct collective bargaining classification.<\/p>\n      <\/section>\n\n      <section id=\"vorteile\">\n        <h2>Typical reporting areas in construction<\/h2>\n        <ul>\n          <li><strong>Social Security<\/strong> Notifications and evidence as part of ongoing contribution settlement (e.g. contribution statements and employee notifications).<\/li>\n          <li><strong>Income tax<\/strong> Data transmission in payroll tax procedures, e.g. for the annual payroll statement.<\/li>\n          <li><strong>Social funds procedure<\/strong> News and posts related to <a href=\"\/en\/glossary\/football-field\/\">SOKA-BAU<\/a> (depending on the scope), in particular on procedures such as <a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a> and <a href=\"\/en\/glossary\/zvk\/\">ZVK<\/a>.<\/li>\n          <li><strong>Winter arrangements:<\/strong> Billing and proof requirements in connection with <a href=\"\/en\/glossary\/winterbauumlage\/\">Winter building surcharge<\/a> and <a href=\"\/en\/glossary\/short-time-working-allowance-season\/\">Seasonal short-time work allowance<\/a> (depending on the season).<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>What information needs to be clearly available for this<\/h2>\n        <p>For reports to be accurate, a consistent database is required in practice. Typical foundations are:<\/p>\n        <ul>\n          <li>Tariff Classification (Operation and Activity)<\/li>\n          <li>Hours and time data (e.g. for allowances and records)<\/li>\n          <li>Components of remuneration (gross, social security relevant, if applicable social fund relevant)<\/li>\n          <li>Till\/Procedure Allocation (Collection Point, social fund if applicable)<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical process in payroll for the construction industry<\/h2>\n        <ol>\n          <li>Tariff examination: Determine scope and reporting procedure<\/li>\n          <li>Validate remuneration data (e.g. by comparing with <a href=\"\/en\/glossary\/gross\/\">Gross social insurance contribution<\/a>)<\/li>\n          <li>Generate notifications and evidence in the payroll run<\/li>\n          <li>Timely submission to the competent authorities<\/li>\n          <li>Documentation\/Filing for Proof and Examinations<\/li>\n        <\/ol>\n        <p>In many cases, a comparison with industry-specific evidence is also useful, e.g. <a href=\"\/en\/glossary\/contribution-proof\/\">Contribution certificate in the construction industry<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical advice<\/h2>\n        <div class=\"snippet tip\">\n          <p class=\"title\">Tip<\/p>\n          <p>Keep a clear record of the tariff classification and the billing bases used. This facilitates queries, corrections, and checks.<\/p>\n        <\/div>\n        <p>In the construction industry, reporting is often closely linked to the remuneration structure and the correct allocation of remuneration components. Therefore, a consistent accounting system is more important than individual data points.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Tariff classification not properly documented<\/li>\n            <li>Discrepancies between billing and reporting data<\/li>\n            <li>Incomplete time or pay data (e.g. missing supplementary basis)<\/li>\n            <li>Missing or late submission of proofs\/notifications<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What are building notification requirements?<\/h3>\n        <p>This refers to reports and documentation that must be submitted in the construction industry as part of payroll accounting to social security, tax authorities, and, if applicable, social fund schemes.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Does this apply to every company in construction?<\/h3>\n        <p>Additional procedures depend on the technical and operational scope of the respective regulations. The collective bargaining classification is decisive.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>What role does SOKA-BAU play?<\/h3>\n        <p>Depending on the scope, notifications and contributions within the social benefits scheme are via <a href=\"\/en\/glossary\/football-field\/\">SOKA-BAU<\/a> to edit.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Construction reporting obligations consolidate the typical notifications and proofs in the construction industry: general statutory notifications to social security and tax authorities, as well as \u2013 depending on the collective agreement classification \u2013 additional notifications for the social fund scheme and winter regulations. In practice, a clean database and documentation determine the reliability of the notifications.<\/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-4372","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4372","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=4372"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4372"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}