A working time account allows employees to be flexible with their working hours. Just as money is accumulated in a savings account, employees accumulate time in a working time account. They can then dispose of this time more or less freely and take time off when they need it.
Advantages and disadvantages of working time accounts for employers
High flexibility is the focus of many companies. The ability to adapt to high or low order levels is particularly important in industries with fluctuating conditions. Working time accounts are a good way for employees to establish this flexibility.
It also takes the pressure off employers, managers and supervisors when employees are responsible for their own working hours. The bureaucratic and organizational effort that arises, for example, from employees taking extended leave is largely eliminated with working time accounts. The employees act on their own responsibility and stay at home when the order situation is low, but work overtime when there is a lot to do.
Working time accounts and flexible working time models have proven to be a motivating factor for employees. The ability to partially determine working hours and the trust that employers place in their employees increase performance and thus production.
However, this trust can also turn into a disadvantage if employees take advantage of the freedom and take time off that is not planned. Or they work overtime, which is not really necessary, just to accumulate free time.
The administrative effort is not necessarily higher than with other models. Employers are obliged to document overtime in any case. However, constant monitoring of working time accounts is necessary in order to keep track of working hours. This prevents the risk of violating the Working Hours Act (ArbZG).
Advantages and disadvantages of working time accounts for employees
The biggest advantage of working time accounts for employees is flexibility. A more flexible working time serves to motivate employees and promotes trust. This makes a company attractive to new applicants, which can be important in times of skills shortages.
Compensating overtime by taking time off in lieu is a welcome option for many employees, especially younger ones. Money is becoming less important as a motivating factor for younger generations and leisure time is more important to them.
However, a working time account creates an obligation to work overtime. This is the only way to create hours that employees can then compensate for with time off.
Some employees regard working time accounts as a means of control by employers. This can lead to problems between employees and superiors. Especially when overtime becomes necessary or when too much overtime has been accumulated and is to be forcibly worked off. Employees then quickly get the feeling that their self-controlled flexibility is just a pretense.
The traffic light model for working time accounts
A clear model for working time accounts is the traffic light. The traffic light account takes its name from the colors of the traffic light, which are also used here.
- Green means that the contractually agreed working hours are currently being adhered to or that there is only a slight deviation. There is no need for action here.
- Money means that a large number of plus or minus hours have been accumulated, which must be compensated for in good time. In the case of minus hours, more overtime must be worked; in the case of plus hours, more compensatory time off must be taken.
- Red means that so many working hours have been accumulated that they can hardly be reduced at present. This may be the case if the order situation is high and therefore no time off in lieu is currently possible.
When which area is reached depends largely on the individual agreements in the employment contract. With a short-term account, employees are more quickly in the red than with long-term accounts for, for example, lifetime working time, the aim of which is to accumulate a lot of overtime.
Conclusion
An important factor in working time accounts is trust. This is the only way a model with working time accounts can work in a company. Employees are responsible for taking their own time off and have flexible working hours.
Employers must not lose sight of working hours to avoid violating the Working Hours Act by working too much overtime. In return, however, you can hand over responsibility and take care of other things in the company.
