Arbeitszeitkonto

Arbeitszeitkonto is a time account used in Germany to manage working hours over a reference period. It records hours worked beyond contractual requirements (overtime or flexitime) as a saldo and allows these hours to be used later as time off or paid out. The balance can be positive (Guthaben) or negative (Soll- bzw. Minussaldo). The concept aims to stabilize workload fluctuations and to provide employees with flexible recovery time while enabling employers to manage staffing.

In practice, overtime and extra hours are credited to the account and can be drawn down later as Freizeit (time off) or as a flexible working arrangement. Some employers also offer cash settlements as an alternative to time off. The exact handling of an Arbeitszeitkonto is defined in the employment contract, a Betriebsvereinbarung (works agreement) or a Tarifvertrag, and may include rules on caps, offset periods and how a balance is settled when employment ends.

Legal framework and governance: The Arbeitszeitgesetz (ArbZG) sets general rules for working hours, rest periods and maximum limits, ensuring that any accumulated time complies with the law. The detailed management of an Arbeitszeitkonto—such as permissible saldo limits, offset periods and payout conditions—depends on contracts, collective agreements and corporate policy, always within the bounds of ArbZG.

Practical considerations: A well-designed Arbeitszeitkonto supports flexible staffing and individual work-life balance but requires clear documentation and policy to avoid disputes. It is widespread in many German companies and is commonly referred to as a Gleitzeitkonto or Freizeitkonto, depending on the emphasis on flexitime or paid time off.