The book covers the entire payroll and salary accounting process with specific considerations for the construction industry. It addresses all important aspects, from the legal foundations to special cases. Topics related to social insurance, working hours, vacation, and all questions regarding compensation, including seasonal short-time work benefits and winter bonus subsidies, are discussed in detail. The clear layout with checklists and summaries facilitates the understanding of complex regulations. With numerous example calculations, exercises, and solutions, the book is also suitable for further education and self-study.