{"id":4370,"date":"2026-04-13T07:47:11","date_gmt":"2026-04-13T07:47:11","guid":{"rendered":"https:\/\/www.brasser-accounting.de\/?post_type=glossar&#038;p=4370"},"modified":"2026-09-07T08:20:56","modified_gmt":"2026-09-07T08:20:56","slug":"working-time-account-wta-in-construction","status":"publish","type":"glossar","link":"https:\/\/www.brasser-accounting.de\/en\/glossar\/arbeitszeitkonto-azk-im-bau\/","title":{"rendered":"Working time account (WTA) in construction"},"content":{"rendered":"<section id=\"definition\">\n  <div class=\"snippet info\">\n    <p><strong>An Working time account (AZK) under construction<\/strong> 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.<\/p>\n  <\/div>\n<\/section>\n\n<section id=\"bedeutung\">\n  <h2>What is a Working time account in construction?<\/h2>\n\n  <p>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.<\/p>\n\n  <p>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.<\/p>\n<\/section>\n\n<section id=\"funktion\">\n  <h2>What is the function of a Working time account?<\/h2>\n\n  <p>The Working time account is used in particular for the traceable recording and temporal balancing of working hours.<\/p>\n\n  <ul>\n    <li>Recording of additional and reduced hours<\/li>\n    <li>Recording of time credits<\/li>\n    <li>Working hours balancing over a specific period<\/li>\n    <li>Allocation of hours worked to the respective employee<\/li>\n  <\/ul>\n<\/section>\n\n<section id=\"tarif\">\n  <h2>Wage bracket classification in the construction industry<\/h2>\n\n  <p>The specific design of a Arbeitszeitkonto depends on the applicable collective, company or employment contract regulations.<\/p>\n\n  <p>In the construction industry, sector-specific collective agreements in particular, such as the <a href=\"\/en\/glossary\/federal-negotiating-agreement\/\">BRTV<\/a> matter.<\/p>\n<\/section>\n\n<section id=\"baulohn\">\n  <h2>Connection with Construction payroll<\/h2>\n\n  <p>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.<\/p>\n\n  <p>The further peculiarities of <a href=\"\/en\/payroll-accounting-2\/\">Construction Payroll<\/a> are therefore dealt with separately in the financial guide.<\/p>\n<\/section>\n\n<section id=\"verwandte-begriffe\">\n  <h2>Related terms<\/h2>\n\n  <ul>\n    <li><a href=\"\/en\/glossary\/federal-negotiating-agreement\/\">BRTV<\/a><\/li>\n    <li><a href=\"\/en\/glossary\/short-time-working-allowance-season\/\">Seasonal short-time work allowance<\/a><\/li>\n  <\/ul>\n<\/section>","protected":false},"template":"","glossar-kategorien":[19],"class_list":["post-4370","glossar","type-glossar","status-publish","hentry","glossar-kategorien-baulohn"],"_links":{"self":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar\/4370","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar"}],"about":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/types\/glossar"}],"wp:attachment":[{"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/media?parent=4370"}],"wp:term":[{"taxonomy":"glossar-kategorien","embeddable":true,"href":"https:\/\/www.brasser-accounting.de\/en\/wp-json\/wp\/v2\/glossar-kategorien?post=4370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}