{"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":"2026-05-12T10:12:44","modified_gmt":"2026-05-12T10:12:44","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> refers to the binding minimum wage for specific activities in the construction industry. It is regulated by industry-specific, generally binding collective bargaining agreements.<\/p>\n        <\/div>\n        <p>The minimum wage in construction is part of the collective bargaining system in the building trade and has a direct impact on <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Collective agreement basis<\/h2>\n        <p>The minimum wage in construction is based on collective agreements that have been declared generally binding. This means they also apply to companies that are not directly bound by collective agreements, provided they fall within the professional scope.<\/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 applies across all sectors. The construction minimum wage, however, is regulated specifically for the sector and may contain deviating provisions where these are provided for in collective agreements.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Classification in the construction payroll system<\/h2>\n        <p>In payroll for the construction industry, it must be ensured that the respectively applicable minimum wage for the affected activities is adhered to. The minimum wage acts as a lower limit for the calculation of remuneration.<\/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>Businesses must regularly check which minimum wage applies to their activities and whether adjustments are necessary due to new collective wage agreements.<\/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>What is the minimum wage in construction?<\/h3>\n        <p>A binding, collectively agreed minimum wage for specific activities in the construction industry.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Does the construction minimum wage apply to all businesses?<\/h3>\n        <p>It applies to businesses that fall within the scope of application of the generally binding collective agreements.<\/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>The minimum wage (construction) is an industry-specific, collectively agreed wage floor. Its correct application is essential for construction wage accounting.<\/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}]}}