How to submit notifications to the German holiday fund SOKA BAU?

The vacation fund system for the construction industry (SKOA BAU) requires monthly reports from entities obliged to participate in the system to properly calculate the monthly contribution amounts. The primary method of submitting data to the vacation fund system is by completing the appropriate electronic forms via the online vacation fund system. Upon meeting specific criteria and submitting the relevant application, it is possible to submit this data in a non-electronic form.

Access to the online data submission system is possible after completing preliminary formalities, which involve filling out the appropriate application and sending it back with a signature to SOKA BAU. At the start of using the system, it is necessary to fill in the relevant fields with basic information for each employee, such as date of birth, full name, and address. Each month, the deadline for submitting the required information for that month is the 15th day. The system requires data on working time in Germany and wages paid; after submitting this information, the system automatically calculates the contribution costs for the given month. The determined amount must be paid into the vacation fund’s account by no later than the 20th day of the respective month.

The non-electronic procedure for submitting monthly information to the SOKA BAU system is possible after submitting the aforementioned application, provided it is proven that the electronic procedure is uneconomical or impossible for the employer due to other personal reasons. Until the application is reviewed, the employer is authorised to submit information in a non-electronic manner. The non-electronic procedure consists of completing forms previously sent by SOKA BAU and sending them back to the vacation fund no later than the 15th day of the given month, just like in the electronic procedure. Data submitted via the non-electronic procedure does not differ from data submitted through the online system.

The deadline for submitting the relevant data is final and cannot be changed or extended; exceeding it may result in interest charges for late payment. However, the regulations governing the vacation fund allow for corrections to the submitted reports. Corrections to the submitted data can be made no later than 30 September of the year following the year in which the data was submitted. However, if the employment relationship ends and the employee is no longer covered by the construction industry vacation fund contributions, corrections can be made no later than the 15th day of the second month following the month in which the employment relationship ended for that employee.

After the end of each calendar year, the employer will receive from SOKA BAU an account statement for each employee containing data such as:

• period of employment
• days employed in Germany
• contributory wages
• days of granted leave

However, the employer is not obliged to personally handle all formalities related to monthly reports and may delegate these tasks to another entity, which, upon receiving a special power of attorney on a form specified by the vacation fund, will have access to the online system and will be able to make reports on behalf of the employer.