Working time account

A working time account (Arbeitszeitkonto) collects plus and minus hours: if you work more than agreed, the time is credited. If you work less, it is deducted.

Short-term working time account:

• Collect overtime and take it later as days off
• Typical: a balance of up to 100–200 hours possible
• Must be balanced out within 6–12 months

Long-term working time account (time credit, Wertguthaben):

• Save up hours or salary over years
• Redeem later for: sabbatical, early retirement, part-time phase
• The balance is often converted into money and possibly paid interest/invested
• Protected against insolvency (legally required since 2009)

Advantages for employees:

✅ Flexibility: work when there's a lot to do, time off when there's little
✅ A long-term account makes paid breaks possible
✅ Social insurance continues as normal during the release phase