Settlement of working time

All employers have an obligation to maintain records of working time for the purpose of the proper settlement of working time, which has a significant impact on the correct determination of remuneration for work. The basic system of working time, understood as work performed 5 days a week for 8 hours per day in predetermined hours, does not require the employer to plan schedules of working time. However, this is different in the case of an equivalent system of working time. 

Equivalent working time system – what is it?

An equivalent working time system represents a departure from from the general rule according to which, pursuant to art. 135 of the Labor Code, working time should not exceed 8 hours a day and 40 hours a week in a five-day work week. In an equivalent working time system, it is possible to extend the so-called "daily limit" to 12, 16, and sometimes even up to 24 hours a day.

Therefore, an employer may schedule an employee's working time for longer than 8 hours a day on selected days, and the additional hours worked are then balanced with either fewer working hours on another day or by days off. However, it is important to maintain the average weekly standard – in an equivalent working time system employees should still work an average of 40 hours a week in a five-day work week.

Planning and settlement of working time in an equivalent working time system

The working time in the settlement period is determined according to art. 130 of the Labor Code - 40 hours are multiplied by the number of weeks in a given settlement period, and then to the result is added to the product of 8 hours multiplied by the number of days that remain until the end of the settlement period in the working week i.e. from Monday to Friday. The working time should reduced by any public holidays that fall on any day other than a Sunday.

If an employee is employed on the basis of an equivalent working time system and the employer plans for the employee to work on Saturdays and Sundays, then the employee should be given a total number of days-off equal to at least the sum of the Saturdays, Sundays and public holidays worked. Another requirement is that at least one Sunday every 4 weeeks should be free from work.

Employees working 16 or even 24 hours a day are entitled to a break immediately after the end of the work period – the length of such break should be equal to at least the number of hours of work performed. If, therefore, an employee has worked 16 hours on a given day, he is entitled to 16 hours break. Employees working in an equivalent working time system also have the right to a weekly rest period of 35 hours per week. Part of this rest period should fall on a Sunday. An employer planning the working time schedule of an employee employed in such a system should take into account all the above mentioned aspects.