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Working time account
FRYKOVÁ, Dana
This thesis deals with the institute of "working time account". Working time account is a flexible tool in the field of employment of labor. It is a kind of working time layout, which allows the employees to be assigned work in a certain period to the extent that will meet the needs of employers. Employees are simultaneously paid permanent or flat wage. In this kind of layout, the employee is not legally entitled to the assignment of work within the extent of the weekly working time. The first part of the thesis explains the basic concepts of working time and working time account, including their regulation in the Labour Code. Furthermore, this section deals with the use of flexible forms of work in the Czech and Slovak Republics. It was found that in both countries, in comparison with other European countries, flexible forms of work, including the working time accounts, are not as popular. In the Czech Republic, it is only used by 38 % of companies, mainly by the ones with over 50 employees. It is used most often in a situation where the employer wishes to retain qualified personnel, but doesn´t have work for them temporarily. The second part analyzes the use of working time accounts in terms of company XY. It was found that the employees are not particularly satisfied with the length of the balancing period and don´t like working in the working time account. This work confirmed that the main disadvantage of working time account is associated with increased administration of working hours and wages records. An advantage for the employer is the ability to adapt working hours to the need of work. For employees, it is job security and constant wage.

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