Every hour matters? Recording of working time and working time accounts for different types of compensation and reasons for overtime work

Abstract

This article examines how different types of overtime compensation (transitory, paid and uncompensated) and possible organisational and private reasons for working overtime are related to working time recording. Based on the BAuA-Working Time Survey 2019, employees (n = 7589) with working time recording who do or do not have a working time account are compared with those who do not record working times. Logistic and linear regression models show that employees without working time recording report more and, in particular, uncompensated overtime. Overall, employees with working time records and accounts indicate less overtime and can more often use leisure time to compensate for overtime. They also report compensation through time off as a reason for working overtime more frequently.