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Basic functions of time accounts:
Individual time accounts are required to collect short, medium and long term differences of the contractually agreed or costumary working time.
Time account inflows are generated when the clock time is greater than the target time (e.g. 45 hours per week instead of 40 hours per week; difference of 5 hours turns into "time credit" on the time account).
Time account outflows are generated when the clock time is less than the target time (e.g. 37 hours per week instead of 40 hours per week; difference of 3 hours turns into "debit" on the time account).
The balance can be positive (= time credit), even or negative (= time debit).
In times of depressed employment situations companies tend to reduce the employees' time credit before taking other measures of adjustment from reduced hours up to socially acceptable redundancies.
Time accounts as internal retirement provision through the accumulation of time credit over a long period of time became less important.
Focuses of the ISPA time account consulting
Time account design (with in- and outflow arrangements)
- implementation of time accounts
- management of time accounts (e.g. "traffic light" accounts)
- insolvency insurance measures
Cooperations
Institute of Labor and Social Studies, Warsaw + Deutsch-Polnische Juristenvereinigung e.V., Berlin: Vorarbeiten zur Reform des polnischen Arbeitsrechts, insbesondere Arbeitszeitrecht (since 2007)
Commerzbank AG: Project "Zeitwertkonto COMFLEX PLUS" (since 2005)
Allianz Lebensversicherungs-AG: Project "Flexible Arbeitszeitmodelle, Gestaltung, Finanzierung und Insolvenzsicherung 1999" and related topics, e.g. working time accounts and internal retirement provision 2000
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