Germany > Legal entities > Registration and reporting to SOKA-BAU
Registration and reporting to SOKA-BAU
Are you active in the construction industry in Germany? We can help you with registration and mandatory reporting to SOKA BAU.
We can help you with administration and solutions in Germany
Do you carry out activities in the construction industry in Germany using your own employees? In this case, your company as an employer is obliged to register in Germany with SOKA BAU and to report regularly to SOKA BAU about its employees, in particular the number of hours worked and the leave granted.
The purpose of registering with SOKA BAU is to ensure that employees have equal opportunities to take leave even if they are not yet entitled to leave due to frequent changes of employment. Therefore, SOKA BAU keeps track of the employee’s so-called holiday fund across all their previous jobs.
If you perform activities such as electrical work, water works, plumbing, installation work or work activities that are in no way related to construction, your company is exempt from contributions to SOKA BAU.
Scaffolding work, on the other hand, falls under the so-called SOKA GERÜSTBAU, which operates on a principle very similar to SOKA BAU – here too, there is an obligation to submit regular monthly reports and to pay contributions to the holiday fund.
Frequently asked questions
When do I need to register with SOKA BAU?
Similarly to registering at Zollamt, you need to register with SOKA BAU or SOKA-GERÜSTBAU ONLY if you work in Germany using employees and perform work that falls under SOKA.
When am I exempt from contributions to SOKA BAU?
This is the case if you carry out e.g. electrical work, plumbing or installation work, or work that is not related to construction, or if you use freelancers to do the work.