Abstract

Due to the integration of the working time measurement concept (AZR) in the national accounts, and to enhance international comparability, the “European System of National and Regional Accounts 2010” (ESA 2010) is essential for the calculation of hours worked. The ESA 2010 specifies the concepts, definitions, classificationsand accounting rules to be applied by statistical agencies of the European Union (EU) when compiling national accounts. In addition, it contains the frequency and Timing of the transmission program. As a European regulation, the ESA 2010 is directly legally binding for all EU Member States, and hence comparable harmonized data should exist throughout Europe to support political and economic decisions. Consequently,
also the definition of hours worked and labour volume in the AZR is based on ESA 2010 (European Commission 2013a), where binding requirements are provided . When calculating hours worked and the labour volume, the AZR draws on national accounting figures of the Federal Statistical Office, particularly  on Employment Accounts, and on the Production Accounts of Gross Domestic Product (GDP).

These national accounts figures are subject to regular revisions, which are distinguished into ongoing revisions and major revisions, also referred to as “general revisions”. Ongoing revisions arepossible to each date of delivery, but they are only carried out for the recent past. At the main calculation date in August of each year, the data revision is limited to the last four years. In contrast, major revisions also comprise recalculations for the whole period to avoid breaks in the time-series. Therefore, fundamental revisions and further methodological developments in the AZR are synchronized with the general revisions of the national accounts, and these are usually carried out at intervals of five years.

The coming 2019 major revision will also be used again to integrate new / changed data sources. Data to be mentioned here are in particular the revisions / new information in the statistics of the Federal Employment Agency and we will revise especially the components overtime and working time accounts.