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GermanyRechtsprechung des Bundes

Construction winter levy held at 1% through end of 2027

The Ninth Ordinance extends the 1% winter-employment levy (0.6% employer, 0.4% employee) to 31 December 2027; § 3a then lapses on 1 January 2028.

By Taxxa AI OyPublished 17 September 2026

Payroll & Labour

Construction payrolls keep the reduced winter-employment levy for one year longer — at 1 percent through the end of 2027, split 0.6 percent employer and 0.4 percent employee — and the special rule then disappears. The Neunte Verordnung zur Änderung der Winterbeschäftigungs-Verordnung of 10 September 2026, published in Bundesgesetzblatt 2026 Teil I Nr. 263 of 17 September 2026, replaces § 3a Winterbeschäftigungs-VerordnungBund so that the Umlagesatz nach § 3 Absatz 1 Nummer 1 stands at 1 percentBund and the Umlage nach § 3 Absatz 2 Nummer 1 is split 0.6 percent employer and 0.4 percent employeeBund Bund, from 1 January 2026 to 31 December 2027Bund.

The predecessor regime explains the extension. The Achte Verordnung of 2 December 2025 (BGBl. 2025 I Nr. 303) had inserted the same § 3a with the same 1-percent rate and 0.6/0.4 split, but only for 1 January to 31 December 2026, with deletion of § 3a from 1 January 2027. The Ninth Ordinance also deletes § 9 Absatz 3 of the Winterbeschäftigungs-Verordnung, and its Article 3 strips the Eighth Ordinance's own follow-on machinery — deleting that ordinance's Article 2 and the second sentence of its Article 3 — so the old phase-out no longer fires.

The phase-out is rebuilt one year later. Article 2 of the Ninth Ordinance deletes § 3a againBund, and that deletion takes effect on 1 January 2028Bund, while the rest of the ordinance takes effect the day after promulgation. The ordinance is issued by the Bundesministerium für Arbeit und Soziales under § 357 Absatz 1 Nummer 1 und 2 Drittes Buch Sozialgesetzbuch (SGB III), signed in Berlin on 10 September 2026 by Bundesministerin Bärbel Bas.

For payroll practice this means construction employers continue to compute the Umlage at the reduced 1-percent rate with the 0.6/0.4 employer-employee split for all of 2026 and 2027Bund, then revert when § 3a lapses at the start of 2028Bund.

Legal basis: Neunte Verordnung zur Änderung der Winterbeschäftigungs-Verordnung of 10 September 2026 (BGBl. 2026 I Nr. 263); §§ 3, 3a and 9 Absatz 3 Winterbeschäftigungs-Verordnung; § 357 Absatz 1 Nummer 1 und 2 SGB III; Achte Verordnung of 2 December 2025 (BGBl. 2025 I Nr. 303).

Run construction payroll with the 1% winter-employment levy (0.6% employer, 0.4% employee) for 2026 and 2027 and switch payroll programs for the lapse of § 3a on 1 January 2028.

Sources