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Long-term working-time accounts (Wertguthaben)
The long-term account agreement: build-up, purpose and insurance during leave

Module 122 min2472 wordsFree — no account

The long-term account agreement: build-up, purpose and insurance during leave

The lesson44
Worked case1
Quiz1
Sources and links1

In this module

Module 1 of 2

Test yourself

A way to check what has landed — no marks, no account · 1 section · 427 words · 8 min

Test yourself

Question 1 of 8

Question 1 of 8

A business keeps an annual hours account on which 600 hours have built up. Is it a Wertguthaben?

yes, automatically once the balance is highno, what matters is the aim of the agreement, not the balanceyes, if the balance is converted into euros

Question 2 of 8

Question 2 of 8

What form does SGB IV s. 7b require for building up a Wertguthaben?

an oral understanding is enougha written agreementnotarial certification

Question 3 of 8

Question 3 of 8

Until when, at the latest, can a Wertguthaben be drawn under SGB IV s. 7c?

until the 60th birthdayuntil the end of the calendar month in which the standard pension age is reachedwithout any time limit

Question 4 of 8

Question 4 of 8

An employee takes part-time work under TzBfG s. 8 and fills the gap from her credit. What does s. 7c expressly allow?

limiting the reduction to the withdrawal periodextending part-time work without the employer's consentpaying the credit out in cash

Question 5 of 8

Question 5 of 8

What is release pay compared with to test reasonableness under s. 7(1a)?

the industry's collective pay ratepay for the preceding twelve calendar months in which pay was receivedthe contribution ceiling

Question 6 of 8

Question 6 of 8

How long may a release from a flexitime account last for employment to continue under s. 7(1a) sentence 2?

up to one monthup to three monthsup to twelve months

Question 7 of 8

Question 7 of 8

For which case may no other use be agreed at the outset?

death of the employeereaching an age limit for an old-age pensionresignation by the employee

Question 8 of 8

Question 8 of 8

An employee earns 5,000 euros and 800 euros flow into her Wertguthaben. Which amount is contributable that month?

5,000 euros4,200 euros800 euros

Back to the programme Module 2 — nextKeep, protect, transfer: the credit up to the disruptive event

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.

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