Employers are required to keep a record of employees’ working hours in order to correctly determine their remuneration and other work-related benefits. Employers should record in particular information on work on Sundays and public holidays, work at night, overtime work, time when an employee was on-call, holidays, any  other absences from work.

The main risk resulting from the incorrect recording of working hours is the possibility of claims for overtime pay from employees. In the case of overtime claims, the burden of proof rests with the employee (i.e. the employee must prove that he/she has worked overtime); however, the correct and accurate recording of working hours by the employer should mitigate this risk. If the employer does not keep such records, it may have negative consequences in any potential dispute with employees. Furthermore, improperly kept records of working hours may also result in the employer being fined by the National Labour Inspectorate.