{"id":4382,"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=4382"},"modified":"2026-05-12T10:12:44","modified_gmt":"2026-05-12T10:12:44","slug":"short-time-working-allowance-season","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/saison-kurzarbeitergeld\/","title":{"rendered":"Seasonal short-time work allowance"},"content":{"rendered":"<nav class=\"toc\" aria-label=\"Table of Contents\">\n<h2>Table of Contents<\/h2>\n<ul>\n        <li><a href=\"#einleitung\">Introduction<\/a><\/li>\n        <li><a href=\"#grundlagen\">Legal basis<\/a><\/li>\n        <li><a href=\"#voraussetzungen\">Requirements<\/a><\/li>\n        <li><a href=\"#zusammenhang\">Context<\/a><\/li>\n        <li><a href=\"#abrechnung\">Billing<\/a><\/li>\n        <li><a href=\"#abgrenzung\">Demarcation<\/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>Seasonal short-time allowance<\/strong> is a special form of short-time working allowance in the construction industry to secure jobs during seasonal fluctuations in work.<\/p>\n        <\/div>\n\n        <p>It applies in particular to the weather-dependent construction industry and supplements the general regulations on short-time work allowances.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Legal basis<\/h2>\n        <p>Seasonal short-time work allowance is regulated in the Social Code and serves to promote year-round employment in the construction industry. It is intended to prevent seasonal layoffs and stabilise employment relationships.<\/p>\n      <\/section>\n\n      <section id=\"voraussetzungen\">\n        <h2>Requirements<\/h2>\n        <ul>\n          <li>Significant loss of work with loss of earnings<\/li>\n          <li>Cause in seasonal or weather-related circumstances<\/li>\n          <li>Fulfilment of statutory and operational requirements<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"zusammenhang\">\n        <h2>Connection with winter construction levy<\/h2>\n        <p>The <a href=\"\/en\/glossary\/winterbauumlage\/\">Winter building surcharge<\/a> is used for the financing of measures to secure employment in winter, including seasonal short-time working allowance.<\/p>\n      <\/section>\n\n      <section id=\"abrechnung\">\n        <h2>Meaning in construction payroll accounting<\/h2>\n        <p>Within the framework of <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> Should seasonal short-time work allowance be considered as a special accounting case? It affects remuneration components, notifications, and proof submitted to the responsible authorities.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Demarcation from general short-time work allowance<\/h2>\n        <p>While general short-time work allowance is used across industries, seasonal short-time work allowance is specifically tailored to the needs of the construction industry and is part of the special winter regulations.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What is seasonal short-time work allowance?<\/h3>\n        <p>A special form of short-time work allowance in the construction industry to bridge seasonal job losses.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Why is it important in construction?<\/h3>\n        <p>Because weather-related disruptions in construction are frequent and the instrument serves to stabilise employment.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Which surcharge is relevant?<\/h3>\n        <p>The Winter Building Levy.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Seasonal short-time work allowance is a key instrument for securing employment in the construction industry during seasonal downtimes. It complements the general short-time work regulations and must be taken into account accordingly in payroll accounting for the construction sector.<\/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-4382","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4382","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=4382"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4382"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}