{"id":4373,"date":"2026-04-13T07:47:11","date_gmt":"2026-04-13T07:47:11","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&p=4373"},"modified":"2026-09-07T08:35:28","modified_gmt":"2026-09-07T08:35:28","slug":"building-and-construction-industry","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/bauhauptgewerbe\/","title":{"rendered":"Construction industry"},"content":{"rendered":"
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The Main construction industry<\/strong> refers to a sector of the construction industry that includes, in particular, building construction and civil engineering activities, as well as certain preparatory and specialised construction activities. The term is used for the economic or industry-related categorisation of construction companies.<\/p>\n <\/div>\n<\/section>\n\n

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What is the Main construction industry?<\/h2>\n\n

Main construction industry particularly includes businesses and activities that are directly connected to the construction, preparation or essential execution of structures.<\/p>\n\n

This includes, for example, the construction of buildings, various areas of civil engineering, site preparation work and certain specialised construction activities.<\/p>\n<\/section>\n\n

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Main construction industry and Ancillary construction trades - what is the difference?<\/h2>\n\n

The Main construction industry is usually distinguished from areas of finishing work or Baunebengewerbe. While the Main construction industry specifically encompasses construction and major structural fabrication, typical focuses of the finishing trade include, for instance, building installations and other finishing work.<\/p>\n\n

The specific classification of a company depends on the nature or focus of its activities.<\/p>\n<\/section>\n\n

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Is the classification crucial for construction collective agreements and SOKA-BAU?<\/h2>\n\n

Being classified as a main construction company or Ancillary construction trades does not in itself determine whether a business is subject to certain construction collective agreements or the social fund procedure.<\/p>\n\n

For the collective bargaining classification, the respective company scope and the activities actually performed are particularly decisive. The corresponding regulations are set out, amongst other things, in the VTV<\/a> Fixed.<\/p>\n<\/section>\n\n

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Connection with Construction payroll<\/h2>\n\n

The company and collective wage classification can be relevant for the payroll accounting of employees in the construction industry. However, which special remuneration, collective wage and procedural regulations must be taken into account in Construction payroll depends on the specific company and the regulations applicable in each case.<\/p>\n\n

The further particularities are detailed in the financial guide on Construction Payroll<\/a> treated.<\/p>\n<\/section>\n\n

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Related terms<\/h2>\n\n