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Overtime, excess time and vorholzeit

The GAV distinguishes three kinds of additional work that are treated differently. This distinction is decisive for the configuration, because only part of it runs automatically in codeto report.

The three terms in the GAV

TermDefinitionTreatmentArticle
Overtime40 to 50 hours per week, annual counterDuring the year compensated with time off; as at 31 December compensation or payout without a supplementArt. 20.2–21.3
Excess timemore than 50 hours per weekPaid out with a 25 % supplement at the end of the following monthArt. 22
Vorholzeitwork done in advance for bridge daysCounts neither as overtime nor as excess timeArt. 26

The weekly hours decide what counts as overtime. It is collected in the overtime pot, which runs across the whole year and is settled only as at 31 December. Excess time, by contrast, is settled monthly and does not go into the pot.

Annual limit for overtime

As at 31 December a maximum of 100 overtime hours can be carried over. Anything above that is paid out in January of the following year with a 25 % supplement. For part-time work the limit is reduced in proportion to the workload, so at 80 % it becomes 80 hours.

The three balance accounts

codeto report keeps three separate balance accounts per employee:

AccountContent
GAV hoursOver- and undertime of the current year
CompensationOvertime carried over from the previous year
HolidayOpen holiday days and hours, including a forecast to year end

Who sees which balances and where they appear is described under Balances.

Procedure at the turn of the year

Under the GAV the overtime balance is split at the end of the year: the transferable share is available as compensation in the new year, anything above that is paid out.

The carry-over does not run in codeto report

codeto report keeps the running balances but does not perform the year-end carry-over itself. The split and the payout happen in the payroll or upstream system. The opening values for the new year come back from there, see Balances.

Leaving during the year

If an employee leaves during the year, the 100 hour limit applies pro rata. For someone leaving at the end of June it is 50 hours. Anything above that has to be paid out with a 25 % supplement. The calculation is done in the payroll accounting.

Excess time above 50 hours per week

Currently not covered

codeto report does not calculate an automatic 25 % supplement for excess time above 50 hours per week in accordance with Art. 22. The weekly working time is checked and a warning about exceeding the legal maximum working time is triggered, but the supplement does not follow from that.

We are working on this function.

The warning does not block the week closure. It is confirmed when closing, after which the week is closed. The rule violation stays flagged and is visible to supervisors during the check, see Rule checks.

Until it is implemented, two steps remain manual:

  1. Check: the weeks concerned have to be identified by hand. The warning when the weekly working time is exceeded makes them visible, see Rule checks. For an overview across several weeks the Employee extract is suitable.
  2. Adjust: the supplement is calculated outside codeto report and entered manually in the payroll.
No double compensation

If Saturday, night, Sunday or public holiday supplements are already paid for the same hours, the 25 % supplement for overtime and excess time does not apply (Art. 22.3). This has to be taken into account when determining the amount manually.

Vorholzeit

Vorholzeit serves to compensate for bridge days and additional days off. It expressly does not count as overtime and is set out in writing by the employer at the beginning of the year.

Currently not covered

codeto report does not represent vorholzeit today. There is no separate balance type for it, and the separate reporting of vorholzeit and overtime required by Art. 26.3 is therefore not possible.

Companies that work with vorholzeit have to keep and document the distinction outside codeto report.

Profit-sharing and management employees

Profit-sharing and management employees as a rule do not work excess time within the meaning of the GAV. Their additional work is compensated through the salary or the profit share. In codeto report the excess time setting in the employee contract controls whether the excess time rules apply.

The details are described under Rule checks.