HR and payroll
HR tech

Working time records - what information should it contain?

Table of contents
Temporarily unavailable
Recording working time is extremely important to correctly calculate remuneration and other benefits under the employment relationship. Find out what it should contain.

Keeping records of working time is an essential activity from the point of view of both the employer and the employee, but it is also one of the basic obligations of the employer. The register should be kept for each employee separately. Detailed information contained in the employee’s working time register is used to control compliance with the regulations on the working day, correct calculation of remuneration and other benefits under the employment relationship.

Carefully kept records of working time allow us to believe that the employer cares about its employees, and the entire process with great professionalism. What are the obligations to keep records of working time? Who should keep records of working time? We will answer these and many other questions in our article.

Mandatory information in the working time records

The basic obligation of every employer is to keep records of working time for people who have been employed by them under an employment contract. The purpose of such records is to correctly determine the amount of remuneration and other benefits resulting from work.

According to the current regulations, the working time records should contain information on:

  • number of hours worked,
  • start and end times of work,
  • the number of hours worked at night,
  • the number of overtime hours,
  • the number of hours of on-call duty, as well as the start and end times of on-call duty, with an indication of the place where it is performed,
  • non-working days, with the designation of the title for granting them,
  • statutory sick leaves, with an indication of the legal basis for granting them and an indication of the amount,
  • other excused absences from work, indicating their type and duration,
  • unexcused absences from work, with an indication of their duration,
  • information on the working time of an adolescent worker in work prohibited for adolescents, the performance of which is permitted for the purpose of vocational training.

It should be remembered that different rates of pay apply for overtime, as well as for overtime, as well as at night, on Sundays or holidays.

The introduction of the change on the recording of the number of hours worked is intended to control compliance with the provisions on the so-called working day. From 1 January 2019, the employer must also provide the number of hours of on-call time and the start and end times of work, indicating where the work took place. All this in order to be able to determine whether the right to an 11-hour uninterrupted daily rest period to which an employee is entitled has not been violated.

Speaking of the number of hours worked, the regulations require the working time record to also include the type and length of sick leave and other excused absences from work. Of course, we are also talking about unexcused absences.

In a situation where an employee receives a day off, the employer must indicate the reason for it (e.g. a day off for an average five-day working week, a day off for work on a Sunday or holidays).

The working time records do not include information related to applying for holiday leave.

Process outsourcing is the practice of delegating specific business processes or services to an external company or supplier. Check what you can gain by delegating keeping records of the employee’s working time to other entities.

Keeping records of working time

Working time records can be kept in paper or electronic form. Remember to store it in such a way that it will not be damaged. Working time records should be kept throughout the entire period of employment of the employee, as well as for the next 10 years, counting from the end of the calendar year in which the employment relationship was terminated or expired.

Period of storage of the employee’s working time records

How long press time records can be kept is regulated by Article 94(9b) of the Labour Code.

The employer is obliged to store employee documentation for a period of 10 years, counting from the end of the calendar year in which the employment relationship was terminated or expired, unless separate regulations provide for a longer period of storage of employee documentation.”

The method of recording working time has changed, and even before 1 January 2019, the period of storing employee documentation was as long as 50 years! The changes took place with the introduction of Art. 7. Act of 10 January 2018. At that time, some acts were amended and the period of storage of employee files was shortened.

Forms of keeping records of working time

To a large extent, how the working time records will be kept depends on the employer. The legislator allows him to choose from two available forms, paper or electronic.

If the employer decides to use a paper version, he will have to protect it against destruction, damage, loss, but also so that it does not fall into the wrong hands. The working time record card with detailed information should be placed in a special room where it will not be threatened by weather conditions, i.e. humidity and temperature.

Electronic records of working time should be kept in accordance with what is specified in Chapter 3 of the Regulation. Chapter 4 also sets out detailed rules of conduct in a situation where the employer is forced to transfer employee documents between electronic systems.

Attendance list and working time records

What is the difference between an attendance list and a timesheet? The attendance list is only a document that confirms the start and end time of work. The law does not impose an obligation to conduct it, and it is the employer himself who decides whether he needs this form of control. It should be remembered that these are two different documents and cannot be used interchangeably.

Working time records are mandatory and contain much more information than the attendance list itself, which tells about the time of starting work, the time of its end, or the length of unexcused absences of the employee.

According to Art. Article 149 of the Labour Code:

“The employer keeps records of employees’ working time for the purpose of correct determination of his remuneration and other work-related benefits.”

An employer who does not keep records of working time may receive a fine of PLN 1,000 to even PLN 30,000. The attendance list can only supplement the working time records.

The attendance list is only to confirm whether the employee has arrived at the workplace. The working time records include other detailed information, such as contractual working hours, overtime, work on Sundays and holidays, sick leaves, and data on whether the employee has taken holiday leave.

What documents should be included in the working time records?

The regulations governing keeping records of working time are contained in the Regulation of the Minister of Family, Labour and Social Policy of 10 December 2018 on employee documentation.

Storing employee documentation is the responsibility of every employer. According to the above-mentioned Act, the employer should store:

  • documents concerning personal data, collected in connection with applying for a job, as well as referrals for medical examinations and medical certificates regarding periodic and follow-up examinations,
  • statements and documents regarding personal data,
  • employment contract,
  • the scope of the employee’s activities and responsibilities,
  • documents concerning the employee’s performance of work in special conditions or of a special nature
  • confirmation that the employee has read the content of the work regulations, health and safety regulations, the scope of information covered by secrecy,
  • confirmation of informing the employee about the terms of employment, the scope of monitoring and occupational risk.

Of course, there are many more of these documents, but it is impossible to list them all. The regulations introduced by the legislator clearly state what must be included in the working time records and what employee documentation the employer should have access to. For more detailed information, please visit Regulation of the Minister of Family, Labour and Social Policy of 10 December 2018 on employee documentation.

Which employees are not covered by working time records?

Records of the employee’s working time do not need to be kept in the case of employees who manage the workplace on behalf of the employer. Employees employed in the task-based work system are also an exception to the rule. They belong to employees who receive a lump sum for overtime or night work. In their case, the employee’s working time records are not necessary.

In their case, simplified working time records are used. It consists in the lack of obligation to document working hours. However, keeping limited records does not exempt the employer from other requirements, which include:

  • showing information about days off, indicating the reason for granting them,
  • demonstrating the type and extent of sick leaves,
  • demonstrating the type and extent of other excused absences from work and the extent of unexcused absences from the workplace.

Irregularities and their consequences

Failure to keep records of working time is treated as a violation of employee rights, as is violation of working time regulations. Such actions are an offence punishable by a fine of up to 30 thousand. PLN. If there is a suspicion of falsification of the register, the PIP inspector may apply to the court for suspicion of committing a crime. Then the consequences can be much more severe. However, honest employers should not be afraid of inspections. Even if there are minor deficiencies in the records caused by purely technical problems, the inspector will probably only make a note – without criminal consequences.

Keeping employee records (payroll) – using the services of an external company can protect you from irregularities in the documentation and legal consequences.

Summary – working time records

Working time records are the most important element of the documentation of recording working time in a company. Its absence may result in problems in the settlement of working time, as well as the payment of due remuneration. The employer is obliged to keep such records and keep an eye on it, they show the hours worked, the start and end times of work.

Author of the article
LeasingTeam
Marketing Manager

Doświadczony analityk rynku pracy, specjalizuje się w badaniach nad trendami zatrudnienia i zmianami w strukturze zawodowej. Jego artykuły, publikowane w renomowanych czasopismach branżowych, pomagają czytelnikom zrozumieć dynamikę rynku pracy.