Working-time accounts offer variable distributions of hours worked in establishments. Using working-time accounts allows companies to absorb fluctuations in demand and adjust the work effort to the workload. During the financial and economic crisis of 2008/09 establishments used working-time accounts to temporarily reduce working hours. Against this background, working-time accounts have become a topic of interest and discussion in the public and scientific domains. For this reason, questions have arisen about determinants that influence working-time accounts. Drawing on data from the company survey panel collected by the Institute for Employment Research and applying logistic and OLS-regression models, the article examines working-time account determinants and the distribution of such accounts among employees. We outline how industrial relations factors play an important role in influencing working-time accounts in establishments. In addition, we contend that an increasing share of agency workers and of qualified employees raises the probability that working-time accounts are used, whereas an increase in the share of employees on fixed-term contracts is likely to decrease. Further, whilst the distribution among employees is positively associated with the presence of a works council and agency workers; it is negatively associated with the share of employees on fixed-term contracts.