Working time recording is a statutory obligation of the employer to record employees' hours worked, including the start and end of the shift, breaks, overtime, night work, on-call duty and absences. It must be kept for everyone, including people working under an agreement and those working remotely. It is one of the most frequently checked areas during labour inspections, and its absence or subsequent backfilling is subject to sanctions. In projects funded from public sources, the record has an additional significance – it serves as the basis for reporting wage expenditure and must be consistent with the timesheets kept for the project, otherwise the expenditure will not be recognised. Electronic records are permitted if they ensure that entries are verifiable and cannot be altered. It is therefore worth setting up the system before the company applies for support for wage costs for the first time.
See also: Wage costs and timesheets, Agreements Outside an Employment Relationship, Remote work and home office.
