Winter Construction Levy in the Tax Return – How the Winter Construction Levy is Reported in the Tax Return

Winter is a special season that can make life difficult for almost everyone. In some professions, it’s no different: bad weather makes it impossible to fulfill one’s tasks effectively. We’re talking here about the construction, roofing, or landscaping sectors, among others. Downtime at work is primarily associated with one thing – reduced or no payment. Fortunately, the German state helps by granting a special allowance to some professions, called the “Winterbauabgabe”, also known as the winter construction contribution. For whom is it intended? How do you obtain a tax refund from the Winterbauabgabe in Germany? How do you declare the winter construction contribution in the tax return ? We answer.

Winter employment contribution in Germany – an answer to the problems of many professions

Winter is characterized by snowfall and low temperatures, which sometimes drop several degrees below zero. Such weather conditions make it impossible for many companies to work outdoors. During a harsh winter roofers, construction workers, and gardeners are unable to perform their work. These companies are financially supported in the winter months to compensate for wage losses and secure jobs. But that’s not all – the payment can be increased by the winter construction contribution which addresses the problems of the construction industry, scaffolding, roofing, and landscaping sectors.

The winter construction contribution in Germany is a percentage of the gross salary (usually 1-2%) of all employees, which the employer pays every month. The amount accumulated over a specific period serves as insurance in case the company generates less revenue during a weak sales period (e.g., in the winter months).

Winter employment contribution 2025 – Who pays it and how much is the contribution

All German construction companies with employees (including temporary workers) are required to pay a winter employment contribution . It is calculated based on specific percentages and the reported gross wages of the company’s employees. The following table provides information on which occupational groups the winter construction contribution applies to and to what extent it is borne by the employer and employee.

A simple tax return in 12 minutes?

Choose Taxando!

Choose Taxando

Industry	Responsible authority	Amount of contribution
Construction	Vacation and Compensation Fund for the Construction Industry (SOKA-Bau)	2% (1.2% for the employer, 0.8% for the employee)
Roofing	Wage Compensation Fund for the Roofing Trade (SOKA-DACH)	1.6% (1% for the employer, 0.6% for the employee)
Horticulture, landscaping, and sports field construction	Entry point for horticulture and landscape (EECala)	1.85% (1.05% for the employer, 0.8% for the employee)
Scaffolding	Social Fund for the Scaffolding Industry (SKG)	1.9% only employer
Other construction companies	Employment Agency (FFM) Department for Winter Employment Allowances	– Construction industry (2% + 10% of the levy as additional cost surcharge), – Roofing trade (2% + 10% of the levy as additional cost surcharge), – Landscaping (1.85% + 10% of the levy as additional cost surcharge), – Scaffolding industry (1.9% + 15% of the levy as additional cost surcharge).

winter construction contribution in the annual tax return – deduct from taxes

The winter employment contribution paid by employees can be claimed as advertising costs in the tax return. The amount withheld can be found on your payroll or income tax statement. Enter the amount in Annex N of your tax return.

Do you need help preparing your tax return? Use Taxando – a modern application for your tax return in Germany. If you choose the PREMIUM package , you can rely on the support of a professional tax advisor. Save time and nerves and look forward to a high and secure tax refund.