BUAK audit: What companies should pay attention to when using temporary workers
A BUAK audit can be particularly complex for companies when they assign employees to construction firms. Crucial factors include the actual work performed and the correct assessment of each assignment.
The correct classification is crucial.
Especially with temporary workers, the following should be carefully examined:
What activity is actually being carried out?
With which employer will the employee be deployed?
Is the activity relevant to BUAK (Construction Workers' Compensation Fund)?
Which collective bargaining agreement classification applies?
Which collectively agreed hourly wage is relevant for the calculation?
Incorrect classification can lead to incorrect BUAK surcharges, corrections and possible subsequent claims.
Special attention is required if the relevant conditions at the employing company change during an ongoing business relationship.
In one practical case, a client company initially informed a temporary employment agency that the collective agreement for the ancillary construction trades applied to it. However, during the re-registration and reporting of employees subject to BUAK (Construction Workers' Compensation Fund), it turned out that this classification was incorrect and that, based on the actual operational circumstances, the collective agreement for the main construction industry should have been applied.
The differing collective bargaining agreement classifications led to discrepancies in the contractual relationship, as well as necessary recalculations and cost adjustments . Subsequently, the newly established temporary employment agency was also subject to an inspection by the BUAK (Construction Workers' Compensation Fund) .
This case study shows how important it is to carefully check the information provided by the user company at the start of a temporary assignment and to regularly monitor the actual circumstances.
Changes can also occur during an existing business relationship. For example, an employing company may initially be subject to the collective agreement for the ancillary construction trades, while later in the course of the business relationship the collective agreement for the main construction trades applies.
If the temporary employment agency is not notified of such a change, there is a risk that the original collective bargaining agreement will continue to apply. This could lead to back payments and corresponding adjustments during a subsequent BUAK audit.
This can become particularly problematic if the client company becomes insolvent in the meantime. In such a case, it may be difficult or impossible for the temporary work agency to claim subsequently incurred costs and additional payments from the client company.
Our tip Therefore, regularly check the business license and the actual business activity of the employing company and ensure that changes are promptly communicated to the temporary employment agency.
Legal notice
This article is for general information purposes only and does not replace individual legal, employment law, or tax advice. Since each situation must be assessed individually, we recommend seeking expert advice for specific questions.
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