Abstract

The use of working time accounts and the changes in the number of hours on these accounts are important mechanisms for firms and administrations to manage changes in capacity utilization. In the actual Corona crisis, the use of such accounts could help to prevent dismissals. Up to now, there is no reliable information available on the number of hours on working time accounts in the economy as a whole. They will be estimated with representative data from the IAB job vacancy survey. It will be observed, how firms and administrations use the accounts in their individual employment context over time, with a particular focus on changes in the Corona crisis.