We consider a G/M/1 queue with restricted accessibility in the sense that the maximal workload is bounded by 1. If the current workload V
t
of the queue plus the service time of an arriving customer exceeds 1, only 1-V
t
of the service requirement is accepted. We are interested in the distribution of the idle period, which can be interpreted as the deficit at ruin for a risk reserve process R
t
in the compound Poisson risk model. For this risk process a special dividend strategy applies, where the insurance company pays out all the income whenever R
t
reaches level 1. In the queueing context we further introduce a set-up time a∈[0,1]. At the end of every idle period, an arriving customer has to wait for a time units until the server is ready to serve it.
