Who profits from working-time accounts? Empirical evidence on the determinants of working-time accounts on the employers' and employees' side

This study brings together results of the establishment and the individual level to get a better understanding of the use of working-time accounts in Germany. Using data from the Establishment Panel we first show that industrial relations factors, employment-contract characteristics and individual characteristics determine working-time accounts' use in establishments. Second, we provide the first analysis concerning the determinants of working-time accounts' use among employees and the employees' access to working-time accounts in establishments using working-time accounts. Using data from the German Socio Economic Panel we show that qualified employees more often have access to working-time accounts. Using linked-employer-employee data we show that in establishments using working-time accounts female employees, part-time employees and employees with fixed-term contracts are not disadvantaged regarding the access to working-time accounts.