{"id":4389,"date":"2026-04-13T07:47:10","date_gmt":"2026-04-13T07:47:10","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4389"},"modified":"2026-09-01T21:20:07","modified_gmt":"2026-09-01T21:20:07","slug":"holiday-gross-subject-to-contributions","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/urlaubsbrutto-beitragspflichtig\/","title":{"rendered":"Holiday gross (subject to contributions)"},"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 framework<\/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>Holiday gross (subject to contributions)<\/strong> In the construction industry, this refers to the assessable basis for contributions in connection with holiday pay. The components of remuneration that are included are determined by the collective bargaining agreements of the social fund procedure.<\/p>\n        <\/div>\n\n        <p>The term is used in the context of <a href=\"\/en\/glossary\/football-field\/\">SOKA-BAU<\/a> and the <a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a> used and for the correct rendering in the <a href=\"\/en\/glossary\/payroll-accounting-2\/\">Payroll accounting<\/a> Relevant.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Basics<\/h2>\n        <p>In the construction industry, holiday pay processing is integrated into a sector-specific procedure. In this context, a basis for calculation is required to deal with contributions\/levies and procedural components uniformly based on collective agreement stipulations.<\/p>\n        <p>The holiday gross subject to contributions is based on holiday pay and holiday-related components of remuneration, insofar as these are considered subject to contributions under the collective agreement.<\/p>\n      <\/section>\n\n      <section id=\"recht\">\n        <h2>Collective agreement framework<\/h2>\n        <p>The delimitation of which remuneration components fall into the contribution-assessed basis is derived from the relevant collective agreements of the construction industry, particularly the <a href=\"\/en\/glossary\/vtv-tariff-agreement\/\">VTV<\/a> as well as the associated regulations of the social security contribution scheme.<\/p>\n        <p>Depending on the specific case, further collective agreement provisions in the construction industry may also be relevant (for example, in connection with <a href=\"\/en\/glossary\/federal-negotiating-agreement\/\">BRTV<\/a>).<\/p>\n      <\/section>\n\n      <section id=\"einordnung\">\n        <h2>Classification in the holiday procedure<\/h2>\n        <p>The holiday gross subject to contributions is to be seen in the context of the holiday procedure. It is conceptually close to topics such as <a href=\"\/en\/glossary\/holiday-entitlement-construction\/\">Holiday entitlement (Construction)<\/a> and <a href=\"\/en\/glossary\/holiday-pay-construction\/\">Holiday pay (construction industry)<\/a>.<\/p>\n        <p>Upon termination of the employment relationship, the reference to <a href=\"\/en\/glossary\/holiday-pay\/\">Holiday pay<\/a> arising, insofar as holiday-related claims are to be settled.<\/p>\n      <\/section>\n\n      <section id=\"praxis\">\n        <h2>Practice in construction payroll accounting<\/h2>\n        <p>For construction payroll accounting, this means that remuneration components must be recorded and displayed in such a way that they can be correctly assigned according to the collective agreement. Only in this way can notifications and assessment bases be consistently mapped in the context of holiday and social funds.<\/p>\n      <\/section>\n\n      <section id=\"fehler\">\n        <h2>Typical sources of error<\/h2>\n        <div class=\"snippet warn\">\n          <ul>\n            <li>Mixing of holiday-related remuneration components with unrelated wage types<\/li>\n            <li>Unclear allocation of payments that are not clearly marked as holiday-related<\/li>\n            <li>Missing or inconsistent documentation in time and payroll records<\/li>\n          <\/ul>\n        <\/div>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>Contribution-liable holiday gross<\/h3>\n        <p>It is the assessment basis used in the construction industry in connection with holiday pay for certain contributions\/levies according to collective agreement rules.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>What is subject to contributions depends on<\/h3>\n        <p>From the relevant collective agreements and the regulations of the social compensation fund procedure (in particular VTV).<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Why is this important for construction payroll calculation?<\/h3>\n        <p>Because the correct allocation of remuneration components influences the representation of holiday-related calculation bases and associated notifications in construction payroll.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Holiday gross (liable for contributions) is a term from the social funds and holiday procedure in the construction industry. It refers to the contractually defined assessment basis in connection with holiday-related remuneration components and must be recorded and assigned clearly in construction payroll accounting.<\/p>\n      <\/section>","protected":false},"template":"","glossar-kategorien":[19],"class_list":["post-4389","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4389","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=4389"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4389"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}