Flexibilität am Arbeitsmarkt durch Überstunden und Arbeitszeitkonten : Messkonzepte, Datenquellen und Ergebnisse im Kontext der IAB-Arbeitszeitrechnung

"Actually paid and unpaid overtime as well as transitory overtime are widespread in Germany. They are used as instruments to increase working time flexibility. With the increasing use of working time accounts the importance of transitory overtime increased, whereas paid overtime lost in importance. In the working time calculations of the Institute for Employment Research overtime and working time accounts are important components to measure the actual working time of employees. So far, only paid overtime is integrated in the calculations because valid data for unpaid overtime hardly exist. Furthermore, transitory overtime can only be estimated until now. However, the use of working time accounts in the economy is well covered using various data sources. This research report gives insight into available data sources and describes possibilities to use them for analyzing overtime and working time accounts. There are differences between these data sets with respect to the extent and the covered time period of the data. Overall there are some possibilities to use these additional data for the working time calculations." (Author's abstract, IAB-Doku) ((en))