Working time accounts - correct accounting of credit balances

Overview of the Flexi II Act

• Differentiation between short-term accounts and long-term accounts.
• What content must be regulated in a credit balance agreement?
• What forms of time off can credit balances be used for?

Tax regulations - BMF circular

• When do credit balances have to be taxed?
• What does a value retention guarantee mean and what components need to be taken into account?

Social insurance regulations - Circulars from the social insurance institutions

• Differentiation between short-term and long-term accounts from a social insurance perspective.
• What conversion agreements must be made between the employer and employees ?
• Which regulations from the Verification Act and the Contribution Procedure Ordinance must be taken into account?
• Insolvency protection for credit balances.
• How and when do credit balances have to be contributed?
• For which value credits must SV-Luft be formed?

Intended use

• Which life events can be compensated for in the company with working time accounts?
• Which statutory entitlements can be supported by a working time account (care time, part-time work, etc.)?

Insolvency insurance

• Overview of possible insolvency protection models.

Portability

• Transfer of credit balances from one employer to the next.
• Transfer of credit balances to the German Pension Insurance.

Incidents

• Recognize malfunctions reliably and bill them correctly.
• Delimitation between incident and reversal.

Presentation of special cases

• Garnishments in the savings and release phase.
• Basis for the calculation of income replacement benefits such as sick pay, unemployment benefit, etc.
• Possible changes for privately insured persons in the savings and/or free phase.

Combination of credit balance with occupational pension scheme and ATZ

• Under what conditions can credit balances still be transferred to a company pension scheme?
• How can a credit balance be used to shorten the AP of the ATZ?

Treatment of practical examples