Flexible Shift System and Working Time Account: The Optimal Connection

The problem of distorted working time account balances

In many companies, the basic distribution of contractual working hours is not linked to the actual shift plan. This leads to balances constantly fluctuating and failing to provide a reliable indication of whether the contractual working time has actually been fulfilled. Such distortion makes the targeted management of working time accounts almost impossible.

The average principle as a fair solution

To create transparency and fairness, applying the average principle is recommended. Here, the contractual working time is distributed evenly across all scheduled working days.

• Illness: Sick days are neutrally credited with the daily contractual working time. This avoids the "luck of the draw" dynamic of the statutory absence principle, where employees are favored or disadvantaged depending on the placement of their scheduled days off.
• Vacation: Vacation days are also evaluated using the average daily contractual working time, which keeps the account balance neutral and is legally sound.

Advantages for operational management

Through even distribution, the working time account balance shows precisely where an employee stands in relation to their contractual working time on any given day. This not only simplifies payroll upon leaving the company but also enables an even workload distribution across the workforce.