The microlayer framework is a novel, powerful method for the numerical simulation of heterogeneous materials, such as aggregate‐matrix composites across different scales. In this work, the microlayer framework is prepared for viscoelastic material behaviour for the first time. The kinematics of the representative volume element on the microlevel is selected in a manner that the material behaviour of typical composites, such as asphalt or concrete, can be modelled. The constitutive relationships on the microscale are developed independently from the macroscale. The prerequisites for correct computational homogenisation are thus met. The thermodynamically motivated scale transition is demonstrated using the Principle of Multiscale Virtual Power . Numerical examples are presented to show that the chosen formulation can reproduce the typical characteristics of viscoelastic material behaviour.