As an employer, you are required to grant leave and pay a leave allowance to your workers during their posting to Germany. When you grant your workers the leave they acquired in Germany, you will be reimbursed by SOKA-BAU accordingly.
Please state in your monthly reports whether your workers took any leave, and if so, please also state the exact amount of the leave allowance paid. Reimbursements are only payable if you have paid all contributions due in full to SOKA-BAU.
If workers did not take any leave and did not receive any payment in lieu of leave, they are eligible to claim compensations from SOKA-BAU. Payments to employers are ruled out.
In 2018: 14,25%
In 2017, the leave allowance amounts to 13.68% of the gross wages that workers earned in Germany. The same percentage rate applied in 2016.