Going far beyond sector boundaries, some challenges affect the entire economy. One example is sustainability. Companies from almost every sector must consider restructuring their business or production, and revise their business models – often with far-reaching implications for the workforce. While job cuts are often inevitable and require the use of specific HR tools, companies must make an effort to retain key performers and keep them motivated. Working time accounts contribute to both of these goals by enabling partial retirement programmes that facilitate early retirement and new ways of structuring working lives.