{"id":1014,"date":"2026-09-03T11:27:55","date_gmt":"2026-09-03T09:27:55","guid":{"rendered":"https:\/\/heisterborg.getbright.nl\/nieuwsartikelen\/als-bouwbedrijf-aan-de-slag-in-duitsland-dit-moet-u-weten-over-soka-bau\/"},"modified":"2026-09-14T09:58:19","modified_gmt":"2026-09-14T07:58:19","slug":"starting-a-construction-business-in-germany-what-you-need-to-know-about-soka-bau","status":"publish","type":"news_pt","link":"https:\/\/heisterborg.getbright.nl\/en\/news\/starting-a-construction-business-in-germany-what-you-need-to-know-about-soka-bau\/","title":{"rendered":"Starting a construction business in Germany? What you need to know about SOKA BAU"},"content":{"rendered":"\r\n
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\r\n Home<\/a><\/span> news<\/a><\/span><\/span> <\/div>\r\n\r\n

\r\n Starting a construction business in Germany? What you need to know about SOKA BAU <\/h1>\r\n
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Germany is currently facing a major shortage of skilled construction workers. In addition, demand for new construction and the rollout of fiber optic cables is incredibly high. This presents opportunities for Dutch businesses.<\/p>\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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Unfortunately, if you start working in Germany, you can’t simply cross the border with your staff. You first need to arrange a few things. You must comply with both general regulations<\/a> and construction-specific regulations. We’ll explain this in more detail in a series of blog posts. In the previous blog post, we explained why, as a Dutch construction employer, you must pay the German statutory minimum wage in Germany. This blog post is about SOKA BAU’s holiday allowance fund.<\/p>\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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\r\n SOKA BAU <\/h2>\r\n \r\n <\/div>\r\n \r\n
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If your company is based in the Netherlands and you’re going to carry out construction work in Germany with Dutch personnel, you’ll be treated similarly to German companies in several respects. This means, among other things, that you must pay the German statutory minimum wage<\/a>. You’re also required to participate in the German holiday allowance fund (ULAK), which is managed by the Social Fund for the Construction Industry (Sozialkassen der Bauwirtschaft or SOKA BAU).<\/p>\n

In the Netherlands, we typically pay out holiday pay once a year (usually in May). This holiday pay usually amounts to 8% of the gross salary. In addition, you continue to pay the employee’s salary if they take vacation days.<\/p>\n

In Germany, things work differently: here, you pay a monthly contribution to the ULAK for vacation entitlements (30 vacation days per year) and vacation pay. In 2024, this contribution was 15.4% of the gross hourly wage. When the employee takes vacation days, the ULAK pays you the amount for the relevant vacation entitlement, allowing you to continue paying their salary. The employee then receives a 25% surcharge on the compensation for the vacation days taken.<\/p>\n <\/div>\r\n \r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n <\/div>\r\n<\/section>\n\n\r\n

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\r\n Who is required to participate in the ULAK? <\/h2>\r\n \r\n <\/div>\r\n \r\n
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Your construction company is required to participate in the ULAK if the following conditions are met:<\/p>\n

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  • You have accepted a construction contract in Germany and will carry out the work under your own responsibility with your own personnel (secondment);<\/li>\n
  • Your staff carries out the work on the construction site using their own muscle power and\/or using construction machinery or a technical tool; and\/or<\/li>\n
  • Your staff carries out auxiliary work (such as cleaning, tidying up and maintenance work);<\/li>\n
  • Your staff mainly (more than 50%) carries out construction work.<\/li>\n<\/ul>\n

    In this case, you must register your staff with SOKA BAU yourself. Watch this video:<\/p>\n