{"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":"2026-05-12T10:12:44","modified_gmt":"2026-05-12T10:12:44","slug":"football-field","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/soka-bau\/","title":{"rendered":"SOKA-BAU"},"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\">Basics<\/a><\/li>\n        <li><a href=\"#recht\">Collective agreement basis<\/a><\/li>\n        <li><a href=\"#vorteile\">Classification<\/a><\/li>\n        <li><a href=\"#tools\">Practice<\/a><\/li>\n        <li><a href=\"#schritte\">Procedure<\/a><\/li>\n        <li><a href=\"#praxis\">Notes<\/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          <h3>Brief definition<\/h3>\n          <p><strong>SOKA-BAU<\/strong> is the umbrella brand under which the <a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a> and the <a href=\"\/en\/glossary\/zvk\/\">ZVK<\/a> the <strong>Social security fund procedures in the construction industry<\/strong> implement.<\/p>\n        <\/div>\n\n        <p>For many companies in the construction industry, reporting and contribution processing for social security funds are among the typical specific features of <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Fundamentals and conceptual classification<\/h2>\n        <p>SOKA-BAU is an umbrella term for the social funds of the construction industry. The procedure regulated by collective agreements, through which holiday entitlements and supplementary pensions are organised in the construction sector, is of particular practical relevance.<\/p>\n\n        <div class=\"snippet tip\">\n          <p class=\"title\">Motto<\/p>\n          <p>SOKA-BAU = ULAK (Holiday Procedure) + ZVK (Supplementary Pension) within the Social Fund Procedure.<\/p>\n        <\/div>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Collective agreement basis<\/h2>\n        <p>Ein zentraler Grundsatz f\u00fcr das Sozialkassenverfahren ist der <a href=\"\/en\/glossary\/vtv-verfahrenstarifvertrag\/\">Collective Agreement on the Social Security Fund Procedure in the Construction Industry (VTV)<\/a>. In addition, other collective agreements in the construction industry also play a role, in particular the <a href=\"\/en\/glossary\/brtv-bundesrahmentarifvertrag\/\">BRTV<\/a>.<\/p>\n\n        <p>Whether a company is subject to contributions depends on the specific and operational scope of the relevant collective bargaining agreements.<\/p>\n      <\/section>\n\n      <section id=\"vorteile\">\n        <h2>What the social fund procedure stands for<\/h2>\n        <ul>\n          <li><strong>Holiday procedure:<\/strong> Organisation and financing of holiday entitlements in the construction industry (via ULAK).<\/li>\n          <li><strong>Additional provision<\/strong> Supplementary occupational pension in the construction industry (beyond the Central Pension Fund).<\/li>\n          <li><strong>Reporting and Contribution Procedures<\/strong> Standardised notifications and contributions within the scope of construction payroll processes.<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"tools\">\n        <h2>What is typically dealt with in practice<\/h2>\n        <p>In the current calculation, the SOKA-BAU topic regularly includes:<\/p>\n        <ul>\n          <li>Checking if the company falls within the scope of the collective agreement<\/li>\n          <li>Determination of remuneration components subject to reporting and contributions<\/li>\n          <li>Creation and submission of the required notifications<\/li>\n          <li>Reconciliation with billing bases (e.g. <a href=\"\/en\/glossary\/hourly-rate\/\">Hourly rate<\/a> and surcharges)<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"schritte\">\n        <h2>Typical payroll run process<\/h2>\n        <ol>\n          <li>Tariff Classification of the Establishment (Scope)<\/li>\n          <li>Recording of work and remuneration data relevant for billing<\/li>\n          <li>Determination of social security contribution relevant values<\/li>\n          <li>Reporting and contribution processing within the defined procedure<\/li>\n          <li>Documentation and filing for evidence and assessments<\/li>\n        <\/ol>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical advice<\/h2>\n        <div class=\"snippet tip\">\n          <p class=\"title\">Tip<\/p>\n          <p>Keep the tariff classification (why the company falls under the procedure \u2013 or why not) comprehensibly documented. This facilitates later evidence.<\/p>\n        <\/div>\n\n        <p>In the construction industry, several special features often go hand in hand, for example, winter regulations such as <a href=\"\/en\/glossary\/winterbauumlage\/\">Winter building surcharge<\/a> Or <a href=\"\/en\/glossary\/short-time-working-allowance-season\/\">Seasonal short-time work allowance<\/a>. These topics influence processes and proof in construction payroll, depending on the case.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Unclear or undocumented collective bargaining agreement classification of the company<\/li>\n            <li>Incomplete database (e.g. missing surcharges or hourly information)<\/li>\n            <li>Discrepancies between payroll and declaration data<\/li>\n            <li>Deadlines not met (reporting\/contribution processing)<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>SOKA-BAU is the pension institution for the construction industry in Germany.<\/h3>\n        <p>SOKA-BAU is the umbrella brand for ULAK and ZVK and stands for the social fund procedure in the construction industry.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>What facilities are included?<\/h3>\n        <p>Specifically, the <a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a> and the <a href=\"\/en\/glossary\/zvk\/\">ZVK<\/a>.<\/p>\n      <\/div>\n\n        <div class=\"snippet info\">\n        <h3>Why is this relevant for employers?<\/h3>\n        <p>Because notifications and contributions are required as part of the construction wage accounting, depending on the scope of the collective agreement.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Which collective agreement basis is particularly important?<\/h3>\n        <p>The <a href=\"\/en\/glossary\/vtv-verfahrenstarifvertrag\/\">VTV<\/a> is a central basis for the social security fund procedure in the construction industry.<\/p>\n      <\/div>\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>SOKA-BAU is a central term in construction payroll because it is used to implement the social fund procedure with ULAK and ZVK. For payroll practice, tariff classification, correct data determination, and timely reporting and contribution processing are particularly crucial.<\/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-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}]}}