독일 기업의 근로시간계좌제 사례 연구

초록

This study analyses the main characteristics of working time account in German companies and the case of the company, Bayer. German companies pursue more internal labor flexibilization than external flexibilization because of the lay-off-constrained law, the cooperative tension of industrial relations, and the stepwise working time reduction. Working time account is an important instrument for internal labor flexibilization. German working time accounts are based on the provisions of the German law and sectoral collective agreements, and concrete enforcement regulations are included in establishment contract, which is concluded by employer and work council. According to recent survey, working time accounts are applied to almost half of german establishments and employees. As showed by the case of Bayer, German working time accounts are introduced on the base of the agreements for maintaining location and employment stability. Because working time accounts compensate for overtime not with money but with holidays, employers could get more labor flexibility and reduce labor costs, but employees' income could decrease. Therefore, employers would compensate for employees' income reduction with employment and earnings stability guaranteed by the agreements for maintaining location and employment stability. And under implementing working time account, not only employers but also works council or individual employees could have a right to determine working time. So, Korean working time account could be implemented successfully, if employees' employment and earning stability and working time autonomy are ensured.

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