Time saving accounts in France and Germany A comparative analysis of company agreements

This article compares negotiated agreements on time savings accounts (TSA) in France and Germany. Striking differences have emerged. In Germany, TSA are mainly dedicated to short-term variations in working time, whether daily or weekly. They offer companies the possibility to synchronise the use of labour with fluctuating demand and give employees the possibility to organise their working time more autonomously. In France, CETs are primarily oriented towards the long term. Employees have the possibility to save larger amounts of hours in order to be able to use them autonomously for longer or shorter periods of leave or to anticipate retirement.