{"id":4385,"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=4385"},"modified":"2026-05-12T10:12:46","modified_gmt":"2026-05-12T10:12:46","slug":"tv-construction-wage","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/tv-lohn-bau\/","title":{"rendered":"Construction Wages Agreement"},"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>TV wages<\/strong> In the construction industry, this refers to the wage agreed upon in a collective bargaining agreement, in accordance with the currently applicable wage agreements.<\/p>\n        <\/div>\n        <p>The TV salary forms together with regulations from the <a href=\"\/en\/glossary\/brtv-bundesrahmentarifvertrag\/\">BRTV<\/a> and other collective agreements form the basis of the pay structure in construction.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Collective agreement basis<\/h2>\n        <p>The specific wage level for construction workers is determined by the currently valid collective wage agreements for the construction industry. These regularly differentiate according to wage groups, qualifications, and areas of activity.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Demarcation<\/h2>\n        <p>The TV wage must be distinguished from the statutory minimum wage. While the minimum wage is regulated by federal law, the TV wage is based on collective bargaining agreements.<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Classification in the construction payroll system<\/h2>\n        <p>In the <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> The TV salary serves as the basis for calculating the contractual wage. Further components of remuneration, such as supplements or allowances, are built upon this.<\/p>\n        <p>Terms such as <a href=\"\/en\/glossary\/tv-construction-wage\/\">Hourly wage rate (HWR)<\/a> stand in a context related to the TV wage.<\/p>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practical relevance<\/h2>\n        <p>Businesses in the construction sector must ensure that, where they are bound by collective agreements, the applicable wage agreements are applied correctly.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Usage of outdated tariff levels<\/li>\n            <li>Incorrect assignment to wage groups<\/li>\n            <li>Insufficient documentation of tariff bases<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>TV-Lohn means TV wage or salary.<\/h3>\n        <p>The collectively agreed wage in the construction industry.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Is payment for watching TV legally required?<\/h3>\n        <p>It arises from collective agreements and applies to establishments that are bound by collective agreements.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Why is TV pay relevant for payroll accounting?<\/h3>\n        <p>Because it forms the basis for the wage and salary payments in the construction industry.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The TV wage is a central component of the remuneration structure in the construction industry. It results from the applicable wage collective agreements and is decisive 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-4385","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4385","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=4385"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4385"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}