pro rata temporis

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The Latin phrase pro rata temporis (Latin for roughly 'time proportionate') means, especially in law and economics, the distribution of an amount of money over time segments according to the duration of the time segments. In Switzerland , the term march-counting accounting is also used .

Pro rata also means by proportion; in the case of participations, this can mean that if the shares are unequal, the transactions carried out are divided in proportion to the share. In the case of purchase transactions, this means that payment is made in proportion to the delivery that has already been made.



A machine with a purchase price of € 48,000 is depreciated on a straight-line basis over an assumed useful life of 4 years. Each full year of use accounts for € 12,000 of the purchase price. If the machine is purchased in a current financial year - for example, if it is purchased on March 1 - the depreciation in the first financial year is pro rata temporis € 10,000, namely ten twelfth of the annual amount for ten of twelve months.

Part-time work and fixed-term employees

The pro rata temporis principle applies according to Section 4 No. 2 Directive 99/70 / EC (Directive on the EGB-UNICI-CEEP framework agreement on fixed-term employment contracts) as part of the principle of non-discrimination against fixed- term employees . It was implemented in Section 4 (1) sentence 2 TzBfG.

The same applies to the prohibition of discrimination against part-time workers in accordance with Section 4 No. 2 Directive 97/81 / EC (“Part-time Work Directive”). This was implemented in Section 4 (2) sentence 2 TzBfG.