{"id":4394,"date":"2026-04-15T11:47:38","date_gmt":"2026-04-15T11:47:38","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4394"},"modified":"2026-05-12T10:12:48","modified_gmt":"2026-05-12T10:12:48","slug":"zvk","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/zvk\/","title":{"rendered":"ZVK"},"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>ZVK<\/strong> stands for <strong>Supplementary Pension Fund of the Construction Industry<\/strong>. It is part of the social security scheme in the construction industry and organises supplementary occupational pensions.<\/p>\n        <\/div>\n\n        <p>The ZVK works 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>. Furthermore, further collective agreement provisions specific to the construction industry must be taken into account.<\/p>\n        <p>Participation in the proceedings depends on the technical and operational scope of the collective bargaining regulations.<\/p>\n      <\/section>\n\n      <section id=\"aufgaben\">\n        <h2>Tasks of the ZVK<\/h2>\n        <ul>\n          <li>Organisation of supplementary occupational pension schemes in the construction industry<\/li>\n          <li>Administration of claims under the social 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> to the extent that the company falls within the scope of the collective agreement, relevant reporting and contribution data must be taken into account.<\/p>\n      <\/section>\n\n      <section id=\"abgrenzung\">\n        <h2>Distinction from ULAK<\/h2>\n        <p>While the <a href=\"\/en\/glossary\/ulak\/\">ULAK<\/a> The ZVK is responsible for the supplementary pension scheme, which organises the statutory holiday procedure. Both institutions are part of the social security benefit scheme under the SOKA-BAU umbrella.<\/p>\n      <\/section>\n\n      <section id=\"faq\">\n        <h2>FAQ<\/h2>\n\n        <div class=\"snippet info\">\n        <h3>What does ZVK mean?<\/h3>\n        <p>Additional Pension Fund of the Construction Industry.<\/p>\n      <\/div>\n\n      <div class=\"snippet info\">\n        <h3>The ZVK belongs to which system?<\/h3>\n        <p>On the social fund procedure in construction 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 ZVK is a central component of the social security fund procedure in the construction industry. It organises supplementary occupational pensions and is \u2013 depending on the scope of application \u2013 part of the 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-4394","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4394","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=4394"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4394"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}