Free time-account calculator

Time account calculator 2026: hours account and plus/minus template

Enter opening balance, target hours, actual hours, time off and payout to see how the working-time account changes, whether a balance cap is reached and which records should be clean before month-end close.

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Time-account calculator for month-end close
ArbZG · checked 10 Aug 2026

Inputs

Period
h
h
h
h
h
h
h
EUR

Payout and reduction of plus hours are only a scenario. Whether a time account, balance caps, payout or forfeiture are effectively regulated must be checked separately.

Result

Positive balance. The working-time account is positive. Check whether the balance should be carried forward, reduced or approved.

New time-account balance

+16.5 h

in period Month: opening +12 h, target/actual delta +8.5 h

Target/actual delta
+8.5 h
Total reduction
4 h
Gross payout
€0.00
Before reduction
+20.5 h
Free capacity
23.5 h
Cap used
41 %

Classification

  • Working time, corrections, compensation and approvals should be documented traceably.
  • Time accounts, balance caps, payout and forfeiture need an effective basis.
  • Actual hours are above target hours; the period increases the time account.
  • Time off in lieu was deducted from the account.
  • The closing balance is positive and should be carried forward or reduced according to the agreement.

Next steps

  1. Check whether plus hours should be carried forward or reduced.
  2. Approve time off or payout before month-end close.
  3. Review recurring plus hours in the roster.

Content checked on 10 Aug 2026 against BMAS guidance, ArbZG, BGB and NachwG. No legal advice.

How it works

From opening balance to the new working-time account balance

The calculator starts with the existing hours-account balance and adds the target/actual difference for the selected period.

It then includes corrections, time off in lieu and paid-out hours to produce a traceable closing balance for monthly, quarterly or annual review.

The traffic light checks the time account, not every single shift. Daily maximum hours, breaks, rest periods, night work and collective rules still need a separate review.

Common use cases

Where the time-account calculator helps in practice

Prepare month-end close

Calculate opening balance, target/actual difference and closing balance for payroll or internal approval.

Structure a time-account template

The page shows which columns an Excel template needs for plus hours, undertime and corrections.

Roughly simulate payout

Calculate paid-out hours and gross hourly wage as a scenario without implying a legal payout obligation.

Keep balance caps visible

Enter an agreed plus-hours cap and spot early when reduction or approval planning is needed.

Hours account template

These columns belong in a clean time-account template

A good template makes every movement traceable: where the opening balance came from, which target/actual difference was added, what was corrected, compensated or paid out and who approved the closing balance.

#Column
  1. 1Employee / personnel number
  2. 2Period or payroll month
  3. 3Opening working-time account balance
  4. 4Target hours in the period
  5. 5Actual hours excluding breaks
  6. 6Correction with reason
  7. 7Time off in lieu / payout
  8. 8Closing balance after carry-forward
  9. 9Approval, date and note

Automatic in operations

Shiftdesk connects time accounts, time tracking and approvals

Instead of updating balances in Excel, Shiftdesk connects schedules, clocked times, corrections and working-time accounts. Plus hours, undertime and critical patterns show up before month-end close.

See time trackingSee compliance features

Free time-account / working-time record template 2026

Get a clean record basis as Excel + PDF. Useful when you still prepare time accounts, plus hours and time off manually.

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Rather not do the math yourself anymore?

Shiftdesk handles ongoing time tracking, carries working-time accounts forward traceably and makes approvals visible before payroll.

Try Shiftdesk free for 14 days

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FAQ

Frequently asked questions about time accounts, hours accounts and plus hours

What is a working-time account?
A working-time account records whether employees have built plus hours or undertime compared with agreed working time. It should show opening balance, target hours, actual hours, corrections, compensation, payout and closing balance traceably.
Is a working-time account automatically allowed?
Not generally. Whether and how a working-time account may be used depends on employment contract, collective agreement, works agreement and the concrete design. The calculator does not replace that review.
What is the difference between overtime and a time account?
Overtime usually describes the difference above agreed working time in a period. The time account is the ongoing balance: opening balance plus new differences, minus time off or payout.
Do plus hours always have to be paid out?
No. Depending on the agreement, plus hours may be paid out, compensated with time off or carried forward. Whether remuneration is owed depends on the agreement and circumstances; BGB section 612 can be relevant.
Which records are important?
For a robust time account, start, end, breaks, target hours, actual hours, corrections and approvals should be traceable. ArbZG section 16 also requires recording time above 8 hours per working day.
Can I use the calculator as a time-account template?
Yes, as a structure and control calculation. For a real template, also record employee, period, opening balance, target/actual, correction reason, time off, payout, closing balance and approval.

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Orientation calculator for Germany. No legal advice, no binding compliance certificate. Collective agreements, works agreements, premium rules, night work, on-call work, minors, pregnancy protection and industry-specific rules can create additional requirements.