A photorealistic, high-resolution image depicts a serene, confident professional woman gazing thoughtfully out a large window in a modern, sunlit German office. Beyond the window, a characteristic Schleswig-Holstein landscape with red-brick architecture or a coastal view is visible. On a desk nearby, a luminous, abstract graphic symbolizes accumulated work hours, devoid of any text or numbers. The scene embodies the positive impact of long-term work hour banking, conveying a sense of empowerment, future security, and work-life balance.

Workplace Reform: Employees Bank Hours Long-Term

Overview: TVöD reform enables long-term working time accounts

In 2026 the reform of the TVöD (collective agreement for the public sector) made it possible for employees in the public service to save working time on long-term accounts, often called Langzeitkonten or working time banks. This change aims to give staff more flexibility to convert overtime or saved free time into longer periods of leave later in their careers.

Key legal references and documents

The reform rests on two linked changes: the statutory amendment in SGB IV and the corresponding adaptation of the TVöD model agreement. Employers and works councils can use the updated template Betriebsvereinbarung (model works agreement) to set up Langzeitkonten in line with the new legal framework.

  1. Amendment of § 7c Abs. 1 SGB IV enabling new accounting options.
  2. Adaptation of the model Betriebsvereinbarung for Langzeitkonten under § 10 Abs. 7 TVöD.
  3. Publication and notice by KAV Schleswig-Holstein on 26 January 2026; template available via tariff service.

The adjustment follows an amendment to § 7c Abs. 1 SGB IV and resulted in an updated model Betriebsvereinbarung for introducing Langzeitkonten under § 10 Abs. 7 TVöD. As announced by KAV Schleswig-Holstein on 26 January 2026, the revised template is available in the tariff service area on their website to support implementation.

What long-term accounts allow — practical uses

Long-term working time accounts let employees accumulate hours over time and draw them down later for planned absences or to support retirement planning. The model agreement is designed to make it easier to save overtime or extra free time in a structured, legally compliant way.

Common intended uses

  • Sabbaticals or extended unpaid leave drawn from saved hours.
  • Flexible reduction of working hours before retirement to support phased retirement.
  • Using accumulated time as part of a personal retirement provision strategy.

The updated template emphasizes flexibility so that employees can plan for longer interruptions of work or gradual transitions to retirement, while remaining within the permissible framework of the TVöD.

How implementation typically works

Implementation of a Langzeitkonto normally requires an agreement at the workplace level. The model Betriebsvereinbarung gives employers and employee representatives a ready-made basis to define details such as how hours are recorded, limits on balances, and rules for using saved time.

Typical steps for adopting long-term accounts

  1. Review the updated model Betriebsvereinbarung provided in the tariff service.
  2. Employer and works council discuss and adapt the template to local needs and constraints.
  3. Agree on concrete rules for accrual, caps, payout conditions and usage (for example sabbatical or phased retirement).
  4. Inform employees about how to participate and how hours will be tracked and used.

KAV Schleswig-Holstein has pointed to the updated model as a practical tool. While the template helps standardize arrangements, each workplace will set its own specifics through local negotiation between management and employee representatives.

Reactions, context and limitations

As of February 2026, public reporting from the DGB did not contain explicit mentions of this specific change or any clear opposing positions. That absence of public disagreement may indicate a broadly consensual reception, even though discussions about tariff rounds and the wider flexibilization of working time continue.

What is not covered in the current public information

Public announcements up to February 2026 do not provide comprehensive debate or criticism in the sources cited; they focus on the legal change and the availability of the adapted model agreement. This means users should watch for further developments and local experiences as the new arrangements are implemented.

KAV seminars have highlighted the reform as one way to address Fachkräftemangel (skilled labour shortages) by showing permitted flexibilization within the TVöD. The available information does not include direct quotes on controversies, so the reform’s practical acceptance will become clearer as local agreements are concluded and applied.

Practical tips and next steps for employees and employers

If you are an employee or a representative in the public sector, it is a good idea to look at the updated model Betriebsvereinbarung in the tariff service, discuss possibilities with your works council, and consider whether a Langzeitkonto could support staff retention, sabbaticals or phased retirement.

Simple checklist

  • Check the updated template announced by KAV Schleswig-Holstein (26 January 2026).
  • Start dialogue between management and works council to adapt the model to local needs.
  • Clarify rules for accrual, maximum balances, and permitted uses (sabbatical, retirement planning).
  • Communicate clearly to employees how to participate and how their saved hours will be protected and used.

By following the model agreement and negotiating locally, organisations in the public sector can use the new TVöD flexibility to give employees more control over their working time and to respond to staffing challenges in a transparent, regulated way.

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