Long-term working-time accounts (Wertguthaben)
A flexitime account keeps a leave insured for at most three months; a Wertguthaben agreed in writing can go further, as long as pay does not deviate unreasonably from the last twelve months. The first module checks the five features of SGB IV s. 7b, the permitted uses and contributions when pay falls due. The second covers keeping the credit in euros, at most 20 percent in shares, insolvency protection above €3,955 in 2026, transfer to the pension insurance above €23,730 and the disruptive event.
Intermediate2 modules46 minModule 1 free to read
2026 rules — verified on September 23, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- tell a long-term value account apart from a flexitime account by its purpose
- check the five features of a Wertguthaben agreement under SGB IV s. 7b
- name the permitted uses under SGB IV s. 7c and their time limit
- judge when a release from work stays insured employment under SGB IV s. 7(1a)
- match social contributions and wage tax to the moment pay falls due and is received
- keep a Wertguthaben in euros under SGB IV s. 7d and meet the annual statement duty
- apply the equity limit and the capital guarantee to its investment
- determine the threshold and the suitable means of insolvency protection under SGB IV s. 7e
- check a transfer to a new employer or to the pension insurance under s. 7f
- outline the contribution consequences of a disruptive event under SGB IV s. 23b(2)
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 122 minFree — no accountThe long-term account agreement: build-up, purpose and insurance during leaveWhat you will be able to do
- tell a long-term value account apart from a flexitime account by its purpose
- check the five features of a Wertguthaben agreement under SGB IV s. 7b
- name the permitted uses under SGB IV s. 7c and their time limit
- judge when a release from work stays insured employment under SGB IV s. 7(1a)
- match social contributions and wage tax to the moment pay falls due and is received
- Module 224 minIncluded in the full courseKeep, protect, transfer: the credit up to the disruptive eventWhat you will be able to do
- keep a Wertguthaben in euros under SGB IV s. 7d and meet the annual statement duty
- apply the equity limit and the capital guarantee to its investment
- determine the threshold and the suitable means of insolvency protection under SGB IV s. 7e
- check a transfer to a new employer or to the pension insurance under s. 7f
- outline the contribution consequences of a disruptive event under SGB IV s. 23b(2)
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Exercise workbook (Word)
Word
- Learning objectives (2)
- Key figures (6)
- Mistakes to avoid (2)
- Official sources (2)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.