Key takeaways
- Germany's statutory minimum wage for SOKA-BAU work increased to 13.90 euros per hour on January 1, 2026.
- The SOKA-BAU contribution rate dropped to 14.7% starting with the July 2026 monthly report.
- Employers must submit electronic declarations by the 15th and pay contributions by the 28th of each month.
- Posted workers accrue one leave day per 12 days of employment, remunerated at 14.25% of gross German wages.
- Non-compliance with SOKA-BAU or minimum wage rules can trigger administrative fines of up to 500,000 euros.
Mandatory Participation
Foreign employers delegating construction workers to Germany must participate in the national holiday fund. This requirement falls under the German Act on the Posting of Workers Abroad (AEntG). Officially known as Sozialkassen der Bauwirtschaft (SOKA-BAU), the fund manages paid leave across the construction sector. To comply, foreign companies must register with both SOKA-BAU and the German Central Customs Authority (Generalzolldirektion).
Identifying Covered Construction Work
Participation depends entirely on the tasks performed on the German site. Construction work subject to SOKA-BAU includes bricklaying, plastering, drywall work, building drying, road construction, tile laying, and façade work. Specific sectors such as glazing, plumbing, carpentry, or electrical installation are exempt. However, this exemption disappears if workers in those trades perform tasks specifically listed as construction work.
Document Submission and Non-EU Rules
After confirming your activities fall under these rules, you must submit the required paperwork. Foreign companies must provide contracts for work, Commercial Register entries, business licences, and trade registrations. You can submit these documents electronically via an online portal, by email to aev@soka-bau.de, or by post to the ULAK office in Wiesbaden, Germany.
Employers from non-EU countries like Bosnia and Herzegovina, Serbia, North Macedonia, or Turkey face additional requirements. They need a letter of assurance from the Federal Employment Agency and work permits. Authorities will only issue these documents after verifying proper SOKA-BAU participation.
Sources & further reading
- 01SOKA-BAU Minimum Wage Regulations vertexaisearch.cloud.google.com
- 02SOKA-BAU Contribution Rate Adjustments vertexaisearch.cloud.google.com
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