Determinants of Working Time Accounts of Companies and Employees

Abstract

Working time accounts make it possible to modify working times and to adjust the employment of labour to the workload. In a first step, logistic regression models and data from an annual inquiry of the German Institute of Job Market and Career Research [Institut für Arbeitsmarkt- und Berufsforschung] are used to analyse which factors determine working time accounts in companies. Industrial relations and company employment structures are crucial determinants. In a second step, data from the socio-economic panel is used to analyse which factors determine employees' access to a working time account. Employees with a higher degree of human capital have above-average access to a working time account, while marginally employed women and men in fixed-term employment have below-average access to working time accounts.