Overtime in the IAB working time caluculation after the revions of the national accounts : background information on method

Abstract

"In 2014, a general revision of the official national accounts (VGR) was carried out. This was an implementation of the binding concepts and definitions of the European system of official national accounts (ESVG). Since 1996, the results of the IAB working time account of working hours and volume of work have been channelled into the official national accounts and, with this, are a part of the data supplied by the Federal Republic of Germany to Eurostat. For this reason, the bindingly set concepts and definitions of the European system of official national accounts (ESVG) are also decisive for the working time calculation. As a regulation of the EU, the European system of official national accounts has the character of a law and is thus binding for all member states.The definition of work in the ESVG explicitly includes unpaid overtime. Hence, through the switch over to the ESVG in 2010, the recording of unpaid overtime in the working time calculation comes about as one of the most important innovations (Author's abstract, IAB-Doku)

Cite article

Weber, E., Wanger, S., Weigand, R. & Zapf, I. (2014): Überstunden in der IAB-Arbeitszeitrechnung nach der Revision der Volkswirtschaftlichen Gesamtrechnungen. Hintergrundinformation zur Methode. (Institut für Arbeitsmarkt- und Berufsforschung. Aktuelle Berichte), Nürnberg, 4 p.