{"id":4386,"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=4386"},"modified":"2026-05-12T10:12:46","modified_gmt":"2026-05-12T10:12:46","slug":"ulak","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/ulak\/","title":{"rendered":"ULAK"},"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=\"#aufgaben\">Tasks<\/a><\/li>\n        <li><a href=\"#abrechnung\">Meaning for 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>ULAK<\/strong> stands for <strong>Holiday and Wage Compensation Fund of the Construction Industry<\/strong>. It is part of the social fund procedure in the construction industry and organises the statutory holiday procedure.<\/p>\n        <\/div>\n\n        <p>The ULAK operates under the umbrella of <a href=\"\/en\/glossary\/football-field\/\">SOKA-BAU<\/a> and is closely linked to the <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> connected.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Collective agreement basis<\/h2>\n        <p>The legal basis for the proceedings is, in particular, the <a href=\"\/en\/glossary\/vtv-verfahrenstarifvertrag\/\">Collective Agreement on the Social Security Fund Procedure in the Construction Industry (VTV)<\/a>. In addition, further collective agreement regulations in the construction industry are relevant.<\/p>\n        <p>Whether a company participates in the procedure depends on the professional and operational scope of the collective agreement provisions.<\/p>\n      <\/section>\n\n      <section id=\"aufgaben\">\n        <h2>Tasks of the ULAK<\/h2>\n        <ul>\n          <li>Organisation of the statutory holiday scheme in the construction industry<\/li>\n          <li>Management of holiday entitlement within the scope of the social benefits fund procedure<\/li>\n          <li>Processing of notifications and contributions in accordance with the tariff provisions<\/li>\n        <\/ul>\n      <\/section>\n\n      <section id=\"abrechnung\">\n        <h2>Implications for construction payroll accounting<\/h2>\n        <p>Within the framework of <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> are \u2013 if the undertaking falls within the scope of application \u2013 notification and contribution-relevant data for the holiday procedure to be taken into account. Correct classification according to the collective agreement is a prerequisite for this.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Distinction from the ZVK<\/h2>\n        <p>while ULAK organises the holiday procedure, <a href=\"\/en\/glossary\/zvk\/\">ZVK<\/a> responsible for the collective agreement supplementary pension scheme in the construction industry. Both institutions are part of the social fund procedure under the umbrella of SOKA-BAU.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>ULAK\" ist eine Abk\u00fcrzung, die f\u00fcr \"Universal Auxiliary Communication\" steht. Es ist ein Kommunikationssystem, das von der t\u00fcrkischen Luftwaffe entwickelt wurde.<\/h3>\n        <p>Holiday and Wage Compensation Fund of the Construction Industry.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>The ULAK belongs to which system?<\/h3>\n        <p>On the social security fund procedure in the construction industry under the umbrella of SOKA-BAU.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>What is the important collective agreement basis?<\/h3>\n        <p>Specifically the VTV.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>The ULAK is a central component of the social fund procedure in the construction industry. It organises the collective agreement holiday process and is \u2013 depending on the scope of application \u2013 an integral part of construction payroll 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-4386","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4386","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=4386"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}