{"id":4388,"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=4388"},"modified":"2026-05-12T10:12:46","modified_gmt":"2026-05-12T10:12:46","slug":"holiday-entitlement-construction","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/urlaubsanspruch-bau\/","title":{"rendered":"Holiday entitlement (Construction)"},"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=\"#struktur\">Special feature<\/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>Holiday entitlement (Construction)<\/strong> refers to the contractually regulated entitlement to holiday leave in the construction industry. It is part of the industry-specific holiday procedure.<\/p>\n        <\/div>\n\n        <p>In the construction industry, in addition to the general statutory minimum holiday entitlement, there are special collective agreement provisions. These are incorporated into the social security fund procedure via the <a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a> under the roof of <a href=\"\/en\/glossary\/football-field\/\">SOKA-BAU<\/a> embedded.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Collective agreement basis<\/h2>\n        <p>The arrangement of holiday entitlement in the construction industry arises in particular from collective bargaining agreements such as the <a href=\"\/en\/glossary\/vtv-verfahrenstarifvertrag\/\">VTV<\/a> and further relevant collective agreements in the construction industry (e.g. <a href=\"\/en\/glossary\/brtv-bundesrahmentarifvertrag\/\">BRTV<\/a>).<\/p>\n        <p>The specific claim depends on the respective collective agreement's scope of application and the individual employment relationship.<\/p>\n      <\/section>\n\n      <section id=\"struktur\">\n        <h2>Special feature in the construction industry<\/h2>\n        <p>The construction industry is characterised by frequent changes of employment and seasonal fluctuations. To ensure continuous holiday entitlement nonetheless, this is organised within the framework of a collectively agreed compensatory system.<\/p>\n        <p>The claim arises according to collective agreement provisions and is administered via the industry-specific procedure.<\/p>\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> Holiday-relevant times and remuneration components must be recorded correctly. These form the basis for correct allocation in the holiday process.<\/p>\n        <p>Clear documentation of employment periods and salary data is a prerequisite for this.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Distinction from general statutory minimum leave<\/h2>\n        <p>The statutory minimum leave applies across all industries. In the construction industry, this is specified by collective agreements and integrated into a special compensation system.<\/p>\n        <p>Therefore, the law is not only decisive, but also the relevant collective agreement.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>Is the holiday entitlement governed by law or collective agreement in the construction sector?<\/h3>\n        <p>It is based on the statutory minimum holiday entitlement and is further defined by collective agreements in the construction industry.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>What department organises the holiday procedure?<\/h3>\n        <p>The organisation is handled by ULAK within the framework of the social fund procedure under the umbrella of SOKA-BAU.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Why is there a special procedure in construction?<\/h3>\n        <p>The construction industry is characterised by frequent changes of employer. The industry-specific procedure ensures continuity in holiday entitlements.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Holiday entitlement in the construction industry is specifically defined by collective agreements and integrated into an industry-specific compensation system. It differs structurally from the purely company-based organisation of holidays in other sectors and is a fixed component of construction payroll.<\/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-4388","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4388","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=4388"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4388"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}