{"id":4375,"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=4375"},"modified":"2026-05-12T10:12:42","modified_gmt":"2026-05-12T10:12:42","slug":"payroll-accounting-2","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/baulohnabrechnung\/","title":{"rendered":"Payroll accounting"},"content":{"rendered":"<section id=\"einleitung\">\n        <div class=\"snippet\">\n          <strong>Payroll accounting<\/strong> refers to payroll accounting in the <a href=\"\/en\/glossary\/building-and-construction-industry\/\">Construction industry<\/a> and in <a href=\"\/en\/glossary\/building-and-construction-industry\/\">Baking trade<\/a> taking into account specific collective bargaining and sector-specific features.\n        <\/div>\n\n        <p>In contrast to the general <a href=\"\/en\/glossary\/wage-slip\/\">Payroll<\/a> Additional collective agreement regulations as well as special contribution and reporting procedures apply.<\/p>\n      <\/section>\n\n      <section id=\"tarif\">\n        <h2>Tariff basic principles<\/h2>\n        <p>Particular importance is attached to <a href=\"\/en\/glossary\/federal-negotiating-agreement\/\">Federal Collective Bargaining Agreement<\/a> as well as the <a href=\"\/en\/glossary\/vtv-tariff-agreement\/\">Collective Agreement on the Social Security Fund Procedure in the Construction Industry (VTV)<\/a>.<\/p>\n\n        <p>These regulate, among other things:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/hourly-rate\/\">Hourly rate<\/a><\/li>\n          <li>Surcharges and hardship allowances<\/li>\n          <li><a href=\"\/en\/glossary\/meal-allowance-trigger\/\">Trigger<\/a><\/li>\n          <li>Holiday entitlements and holiday procedures<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"soka\">\n        <h2>SOKA-BAU and Social Funds Procedure<\/h2>\n        <p>An essential element of construction payroll accounting is the process of <a href=\"\/en\/glossary\/football-field\/\">SOKA-BAU<\/a>. This includes, in particular:<\/p>\n        <ul>\n          <li><a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a> Holiday fund procedure<\/li>\n          <li><a href=\"\/en\/glossary\/zvk\/\">ZVK<\/a> Supplementary pension fund<\/li>\n        <\/ul>\n\n        <p>The correct determination of the assessable remuneration and the creation of contribution statements are integral components of payroll.<\/p>\n      <\/section>\n\n      <section id=\"winter\">\n        <h2>Winter arrangements<\/h2>\n        <p>In the construction sector, special winter regulations apply. These include, among other things, the <a href=\"\/en\/glossary\/winter-construction-surcharge\/\">Winter building surcharge<\/a> as well as the <a href=\"\/en\/glossary\/short-time-working-allowance-season\/\">Seasonal short-time work allowance<\/a>.<\/p>\n\n        <p>These mechanisms influence both the billing structure and the reporting procedure.<\/p>\n      <\/section>\n\n      <section id=\"struktur\">\n        <h2>Structure of a Construction Payroll Statement<\/h2>\n        <ol>\n          <li>Collection of hourly and pay components according to the collective agreement<\/li>\n          <li>Calculation of the <a href=\"\/en\/glossary\/gross\/\">Gross social insurance contribution<\/a><\/li>\n          <li>Determination of levies and social security contributions<\/li>\n          <li>Creation of <a href=\"\/en\/glossary\/contribution-proof\/\">Contribution records in the construction industry<\/a><\/li>\n          <li>Documentation and archiving<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Distinction from general payroll processing<\/h2>\n        <p>Whilst general payroll processing primarily considers tax and social security regulations, construction adds contractual obligations and industry-specific reporting procedures.<\/p>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Construction payroll is a specialised form of payroll with special considerations relating to collective agreements, social funds and seasonality. In addition to general regulations, the rules from the BRTV and VTV, as well as the SOKA-BAU procedure, must be taken into account.<\/p>\n      <\/section>\n\n      <footer class=\"author\">\n        <strong>Author<\/strong><br\/>\n        the BAS editorial team\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-4375","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4375","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=4375"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}