{"id":4380,"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=4380"},"modified":"2026-07-29T06:59:38","modified_gmt":"2026-07-29T06:59:38","slug":"minimum-wage-construction","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/mindestlohn-bau\/","title":{"rendered":"Minimum wage (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\">Collective agreement basis<\/a><\/li>\n        <li><a href=\"#recht\">Demarcation<\/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>Minimum wage (construction)<\/strong> Minimum wage (construction) often refers to the former generally binding sector-specific minimum wage in the main construction industry. This only applied until 31 December 2021. Since 1 January 2022, the statutory minimum wage has generally applied as the general minimum wage floor in the main construction industry. Since 1 January 2026, this amounts to 13.90 euros gross per hour.<\/p>\n        <\/div>\n        \n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Collective agreement basis<\/h2>\n        <p>In the main construction industry, there has no longer been a separate universally binding construction minimum wage since 1st January 2022. The former sectoral minimum wage was based on collective wage agreements whose universal binding force expired on 31st December 2021.<\/p>\n        <p>The legal basis for the general applicability is provided by the Posted Employees Act (AEntG).<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Differentiation from the statutory minimum wage<\/h2>\n        <p>The statutory minimum wage is to be distinguished from collectively agreed wages. Collectively agreed hourly wages can be higher, but are only binding if there is collective agreement coverage, a reference in the employment contract or another legal binding. In certain construction-related trades, separate generally binding sector-specific minimum wages may still apply.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Classification in the construction payroll system<\/h2>\n        <p>For construction payroll accounting, a flat-rate \u201econstruction minimum wage\u201c is not to be applied. The decisive factor is the highest lower limit applicable in the specific case, derived from the statutory minimum wage, an applicable sector-specific minimum wage, a binding collective agreement, or the employment contract.<\/p>\n        <p>It is closely related to terms such as <a href=\"\/en\/glossary\/tv-construction-wage\/\">TV wages<\/a> and <a href=\"\/en\/glossary\/tv-construction-wage\/\">Hourly wage rate (HWR)<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>Before invoicing, businesses should check whether they belong to the main construction industry or another construction trade, whether collective agreements apply, and what remuneration was agreed in the employment contract.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Application of an outdated tariff level<\/li>\n            <li>Incorrect classification of activities<\/li>\n            <li>Disregard for generally binding regulations<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>Is there currently a generally binding minimum wage in the construction industry?<\/h3>\n        <p>Not in the main construction industry. The former generally binding minimum construction wage expired on 31 December 2021.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>What minimum wage applies in the main construction industry? <\/h3>\n        <p>As a general rule, at least the statutory minimum wage applies. Since 1 January 2026, it has been 13.90 euros gross per hour.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Why is it relevant for billing?<\/h3>\n        <p>Because it must be taken into account as a minimum wage when calculating remuneration.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>In the main construction industry, there has no longer been a separate generally binding construction minimum wage since 1 January 2022. Higher binding tariff, industry or contractual wages must still be observed.<\/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-4380","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4380","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=4380"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4380"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}