An Working time account (AZK) under construction records discrepancies between actual and agreed working hours. Additional or fewer hours can be tracked over a specific period and compensated in accordance with the applicable collective, company or contractual agreements.
What is a Working time account in construction?
A Working time account records how many working hours an employee has worked in relation to the agreed working hours. This can result in accrued time or a time deficit.
In the construction industry, such working time models are of particular importance because working hours can be influenced, among other things, by seasonal and operational fluctuations.
What is the function of a Working time account?
The Working time account is used in particular for the traceable recording and temporal balancing of working hours.
- Recording of additional and reduced hours
- Recording of time credits
- Working hours balancing over a specific period
- Allocation of hours worked to the respective employee
Wage bracket classification in the construction industry
The specific design of a Arbeitszeitkonto depends on the applicable collective, company or employment contract regulations.
In the construction industry, sector-specific collective agreements in particular, such as the BRTV matter.
Connection with Construction payroll
The hours documented in Working time account may be relevant for invoicing Remuneration and assessing certain construction-specific issues. However, the Working time account itself is only one component of the underlying working time documentation.
The further peculiarities of Construction Payroll are therefore dealt with separately in the financial guide.
