Summary

632 city employees of Bern have accumulated 412,000 work hours valued at 21.5 million francs as time credits. These credits enable them flexible retirement options, including paid "pre-retirement leave." One senior manager is already using this system to retire at age 58. 57 employees have even accumulated credits equivalent to a complete annual work quota.

Persons

Topics

  • Retirement systems
  • Work time accounts
  • Personnel management
  • Financial liabilities

Clarus Lead

The City of Bern operates a generous lifetime work time account system that allows employees to save overtime hours and later use them as paid leave. With over 21 million francs in accumulated time credits, the city faces a substantial latent liability. A concrete example: Senior manager Regula Buchmüller is using this regulation for a one-year paid "pre-retirement leave" at just 58 years old – which has significant financial and organizational implications for the city administration.

Detailed Summary

The City of Bern's lifetime work time account system allows employees to accumulate overtime and additional work hours and redeem them flexibly at a later date. Particularly attractive is the possibility to retire before the regular retirement age while maintaining salary payments. This is made possible through the second pillar of the pension system, not through the public pension scheme.

The balance sheet of this regulation is impressive: Over 632 city employees have collectively accumulated 412,000 work hours (equivalent to 21.5 million francs) in their accounts. Particularly problematic is the concentration of these credits: 57 employees each have saved more than a full year's work quota – many times the average accumulation. The practical manifestation of this regulation is evident in city councilor Regula Buchmüller, who at 58 years old takes an entire paid leave, which effectively amounts to early retirement.

Key Statements

  • 412,000 work hours valued at 21.5 million francs have accumulated as time credits at the City of Bern
  • 632 employees utilize the lifetime work time account system for time flexibility
  • 57 employees have accumulated credits equivalent to over one complete annual work quota
  • The system enables early retirement with full salary (Example: Regula Buchmüller, age 58)
  • Substantial financial liability created for city administration

Critical Questions

  1. Data Validity: How was the sum of 21.5 million francs calculated? Is it based on current salary rates or historical values, and what discrepancy arises for future payouts?

  2. Budget Planning: Is this 21.5 million liability explicitly stated in city budget planning, or is it a hidden debt?

  3. Incentive Structure: Does the generous time credit system lead to overaccumulation of unused hours that are systematically not depleted because incentive to use them is lacking?

  4. Fairness and Compliance: Are there internal control mechanisms to prevent individual employees (such as those 57 with over a full year's quota) from disproportionately exploiting the system?

  5. Causality: Does the possibility of early retirement through time credits cause higher turnover or vacancy problems in senior positions?

  6. Risk Management: What happens when employees suddenly leave (resignation, illness)? Are unused time credits paid out or forfeited?

Sources

Primary Source: Bernhard Ott: Bern City Employees Accumulate Time Credits Worth Over 21 Million Francs – Der Bund, 02.03.2026 https://www.derbund.ch/bern-stadtangestellte-sparen-ueberstunden-fuer-21-millionen-914395094609

Verification Status: ✓ 02.03.2026

This text was created with the support of an AI model. Editorial responsibility: clarus.news | Fact-checking: 02.03.2026