{"id":4383,"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=4383"},"modified":"2026-09-07T10:50:09","modified_gmt":"2026-09-07T10:50:09","slug":"soka-bau","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/soka-bau\/","title":{"rendered":"SOKA-BAU"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>SOKA-BAU<\/strong> is the umbrella brand under which the <a href=\"\/en\/glossary\/ulak\/\">Holiday and Wage Compensation Fund of the Construction Industry (ULAK)<\/a> and the <a href=\"\/en\/glossary\/zvk\/\">Supplemental Pension Fund of the Construction Industry (ZVK)<\/a> operate. Both institutions implement collectively agreed social fund procedures for the construction industry.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>SOKA-BAU is the pension institution for the construction industry in Germany.<\/h2>\n\n  <p>SOKA-BAU does not refer to a single social fund, but rather to the joint umbrella brand of ULAK and ZVK. Both institutions were established by the collective bargaining parties of the construction industry.<\/p>\n\n  <p>Special collective agreement regulations for the construction industry are implemented via the social fund procedures. These include, in particular, procedures relating to holiday, vocational training and supplementary pension provision.<\/p>\n<\/section>\n\n<section id=\"ulak-zvk\">\n  <h2>What are ULAK and ZVK?<\/h2>\n\n  <p>Under the umbrella brand SOKA-BAU, there are two distinct institutions with their own responsibilities:<\/p>\n\n  <ul>\n    <li><strong>ULAK:<\/strong> The <a href=\"\/en\/glossary\/ulak\/\">Holiday and Wage Compensation Fund of the Construction Industry<\/a> provides, in particular, services within the scope of holiday and vocational training procedures.<\/li>\n    <li><strong>ZVK:<\/strong> The <a href=\"\/en\/glossary\/zvk\/\">Supplementary Pension Fund of the Construction Industry<\/a> is responsible, in particular, for supplementary retirement provision in the construction industry.<\/li>\n  <\/ul>\n\n  <div class=\"snippet info\">\n    <p><strong>In short:<\/strong> SOKA-BAU is the umbrella brand, with ULAK and ZVK as the underlying institutions.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"vtv\">\n  <h2>What role does the VTV play?<\/h2>\n\n  <p>A central collective bargaining agreement is 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>The VTV governs, among other things, the operational and personal scope as well as essential components of the social fund procedures. Whether a particular establishment is covered by these regulations therefore depends on the specific scope of the relevant collective agreement and statutory provisions.<\/p>\n<\/section>\n\n<section id=\"baulohn\">\n  <h2>What does SOKA-BAU mean for Construction payroll?<\/h2>\n\n  <p>For businesses that take part in the social fund procedure, SOKA-BAU-related information, contributions and reports can also be relevant for the Construction payroll.<\/p>\n\n  <p>However, concrete participation, the contribution amount, reporting, and practical administration do not belong to the definition of the term, but rather to the social fund procedure of the respective company.<\/p>\n<\/section>\n\n<section id=\"weiterfuehrend\">\n  <h2>SOKA-BAU and the social fund procedure explained in detail<\/h2>\n\n  <p>We explain in detail in our article when a business may be affected by SOKA-BAU and how participation, contributions, returns, deadlines and holiday procedures work in practice. <a href=\"\/en\/soka-bau-explained\/\">Guides to SOKA-BAU<\/a>.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/zvk\/\">ZVK<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/vtv-tariff-agreement\/\">VTV<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[19],"class_list":["post-4383","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4383","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=4383"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}