{"id":4390,"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=4390"},"modified":"2026-05-12T10:12:47","modified_gmt":"2026-05-12T10:12:47","slug":"holiday-pay-construction","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/urlaubsgeld-bau\/","title":{"rendered":"Holiday pay (construction industry)"},"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\">Classification<\/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 pay (construction industry)<\/strong> is a contractually regulated additional holiday pay in the construction industry. It is part of the industry-specific holiday procedure.<\/p>\n        <\/div>\n\n        <p>The construction industry is subject to specific collective wage agreement regulations that differ from general holiday regulations. Holiday pay is linked to the social fund procedure via the <a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a> under the roof of <a href=\"\/en\/glossary\/football-field\/\">SOKA-BAU<\/a>.<\/p>\n      <\/section>\n\n      <section id=\"grundlagen\">\n        <h2>Collective agreement basis<\/h2>\n        <p>The legal basis 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, other tariff systems such as the <a href=\"\/en\/glossary\/brtv-bundesrahmentarifvertrag\/\">BRTV<\/a> to be relevant.<\/p>\n        <p>The specific details are determined by the applicable tariff status and the operational scope of the company.<\/p>\n      <\/section>\n\n      <section id=\"struktur\">\n        <h2>Classification in the holiday procedure<\/h2>\n        <p>In the construction industry, holiday entitlements and corresponding pay components are not managed exclusively on a company-by-company basis, but rather within a collectively agreed-upon compensation system.<\/p>\n        <p>The holiday pay is part of the overall collective agreement mechanism for securing holiday entitlements in the construction industry with frequently changing employment relationships.<\/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> the contractually relevant remuneration components are correctly recorded and assigned to the corresponding procedures.<\/p>\n        <p>A clear separation between regular pay, holiday-related components, and, if applicable, pay components relevant to social funds is crucial in this regard.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Distinction from voluntary holiday pay<\/h2>\n        <p>Holiday pay in the construction industry, as stipulated by collective agreements, must be distinguished from voluntary company special payments. While voluntary payments are based on individual or company agreements, holiday pay in the construction industry is based on collective agreements.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>Is holiday pay legally required in construction?<\/h3>\n        <p>It is based on collective agreements in the construction industry. The respective territorial scope of the collective agreement is decisive.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>Which department is responsible for the holiday approval process?<\/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 this specifically regulated in construction?<\/h3>\n        <p>The construction industry is characterised by frequent changes of employer and seasonal particularities. The collective holiday scheme ensures continuity of holiday entitlements.<\/p>\n      <\/div>\n\n      <\/section>\n\n      <section id=\"fazit\">\n        <h2>Conclusion<\/h2>\n        <p>Holiday pay (construction) is a contractually regulated component of the industry-specific holiday procedure. It differs from voluntary special payments and is \u2013 depending on the scope of application \u2013 part of the construction payroll within the framework of the social security contribution procedure.<\/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-4390","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4390","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=4390"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}