Recording of time worked for FTEs and FTEs

Z the provisions of Section 77(2)(d) of the Labour Code it follows that the other provisions of the Labour Code on working hours and rest periods, on the distribution of working time and on its recording (i.e. the entire fourth part of the Labour Code = § 78 to § 100) do not apply to agreements on work performed outside the employment relationship, i.e. agreements on the performance of work and agreements on work activity. The only exception to this is the assessment of the specified time limitation of work in the case of PPAs and the limitation of the performance of work, which may not exceed 12 hours in 24 consecutive hours.

In practice, many times, work on the basis of a FTE or FTE is not carried out within the framework of a shift schedule, which the employer does not even have to set for these cases. Employees working on the basis of a FTE or a LPT are also often given the freedom to decide when they will specifically work. For this reason, employees also keep their own timesheets.

However, this does not mean that the employer does not need to keep records of the time worked.

For the purposes of the DPP, it is necessary to observe the limit of 300 hours of permitted scope per calendar year (§ Section 75 of the Labour Code). In this context, I would like to remind you that the above scope of work also includes the time spent working for the same employer on the basis of a different PPA.

For the purposes of the FTE, you need to monitor whether the work does not exceed the permitted range, i.e. half of the weekly working time (§ Section 76(3) of the Labour Code). Compliance with the agreed and maximum permissible working time shall be assessed for the entire period for which the FTE was concluded, but no longer than 52 weeks (§ Section 76(3) of the Labour Code).

However, these data do not need to be recorded on a daily basis; longer time intervals may suffice if necessary. This also relates to the due date of the remuneration from the FTE or FTE, i.e. whether it will be due on the usual pay dates - for the past calendar month, or whether otherwise agreed between the employer and the employee (§ 144 of the Labour Code). If the remuneration is charged on a calendar month basis, then it will be necessary to record the time worked at least for the individual month, especially if the remuneration from the FTE or FTE is agreed as hourly. If, for example, the remuneration under the FTE is agreed to be payable only after all the agreed work has been carried out, then recording the time worked for the entire period of work will be sufficient to comply with the 300-hour limit in question.

According to the provisions of Section 74(2) of the Labour Code the employer is not obliged to schedule working hours for FTEs and FTEs. However, in some cases, the law directly requires the employer to schedule working time on purpose. This applies specifically to the scheduling of weekly working time into shifts for the purposes of providing compensation for temporary incapacity for work or quarantine under § 192 of the Labour Code an employee working on a fixed-term or part-time contract. The employer's obligation to determine the weekly working time in advance is determined by the provisions of Section 194 of the Labour Code. Such scheduling may have nothing to do with how the employee actually works and may therefore be done only fictitiously. In other words, according to a fictitious schedule, the work may not be done at all. For more information on the scheduling of working time for the purposes of compensation for temporary incapacity for work of employees working on the basis of a temporary or permanent contract, please read the forthcoming blog article which will be published on the website of Alfa Software, s.r.o. within the next week.


Agreements after the amendment to the Labour Code - changes effective from 1 October 2023 ->

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