Timesheet

Working time account is a term from the HR. Here is to a written or electronic means for the work actually performed (including vacation, sick leave, overtime, etc.) tracked the employee and deducted from the contract of employment or collective agreement to be paid working hours.

The determination is made for example by stamping in the time and attendance terminals. Has worked more than contractually owed ​​the workers, the working time account on a balance, otherwise a deficit. About company agreements (or in the public service through service agreements ) any limits on the credits or liabilities are determined in part.

Working time accounts are especially done when the actual work hours are irregular, such as shift work, or is adapted to the fluctuating requirements, as flextime. The employee then pays attention only on keeping his working time account for a certain period, usually monthly or yearly to zero.

Longer-term models are the long-term account and life working time account.

In Germany, approximately every second employee a working time account.