Lebensarbeitszeitkonto

Bei einem Lebensarbeitszeitkonto handelt es sich um ein Mittel für Arbeitnehmer um sich bezahlte Freistellungen zu finanzieren. Die Rahmenbedingungen hierzu sind im Gesetz zur sozialrechtlichen Absicherung flexibler Arbeitszeitregelungen (“Flexigesetz”) festgehalten. Diese werden oft auch als Zeitwertkonten oder Flexikonten bezeichnet.

Variante Gleitzeitkonto:
Eine weit verbreitete Variante von Zeitwertkonten ist ein Gleitzeitkonto, mit dem Arbeitsschwankungen innerhalb eines Jahres ausgeglichen werden können. Das Lebensarbeitszeitkonto ist dagegen längerfristig ausgelegt und kann beispielsweise vor der Pensionierung, eine längerfristige betriebliche Weiterbildung, Kinderbetreuung, etc. verwendet werden.

Einbringung:
Die Einbringung in das Arbeitszeitkonto kann entweder durch Mehrleistung oder durch Lohnverzicht erbracht werden. Ebenfalls kann als Finanzleistung eingebracht werden: Überstundenvergütungen, Urlaubsentgelt, Weihnachtsgeld, Prämien
Als Zeitleistung: Urlaub oder Überstunden

Pro:

  • Das Lebensarbeitszeitkonto ist eine relativ sichere Anlageform da eine Insolvenzsicherung besteht
  • Die Konten sind flexibel gehalten und können an die Rahmenbedingungen der Unternehmen abgepasst werden
  • Der Anspruch der Arbeitszeitkonten kann weitervererbt werden
  • Arbeitnehmer können teile der Bruttolohns, Entgelte aus Überstunden, Sonderzulagen, Zuschläge, etc. auf das Arbeitszeitkonto einzahlen

Kontra:

  • Es besteht als Arbeitnehmer kein Recht auf ein Arbeitszeitkonto
  • Beim Wechsel des Arbeitgebers muss dieser das bislang geführte Konto nicht übernehmen
  • Werden Zeitwertkonten ausbezahlt, werden nachträglich die vollen Abgaben für die eingezahlten Beiträge fällig

Fazit:
Ziel, insbesondere der Langzeitarbeitszeitkonten ist ein länger andauernde bezahlte Freistellung von der Arbeitstätigkeit. Diese kann dann zum Beispiel zu Fortbildungsmaßnaßnahmen, Elternzeit, Hausbau oder vorzeitigen Ruhestand genutzt werden.

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