How to keep track of working hours?

How to properly keep track of working hours? Regulations, rules, and practical tips

Hourly work time tracking is the foundation of efficient business management and a formal requirement imposed by legal regulations. Properly maintained records protect both the employer and employees from complications in payroll processing and potential legal disputes.

Monitoring of the working hours of field employees poses a particular challenge, both on construction sites and at locations distant from headquarters. How can you effectively monitor the presence of work crews and document overtime in field-based environment? In this article, we explain the legal requirements, the rules for filling out timesheets, and modern solutions that automate this process.

What is a time sheet and who is required to keep one?

According to article 149 § 1 of Labor Code an employer must keep detailed records of each employee’s work activity in order to accurately determine their salary and other benefits. This rule applies to all individuals covered by an employment contract, regardless of their working hours or position.

The exceptions provided for in the Act apply only to three groups:

• Employees paid on a task-based system
• Management staff acting on behalf of the owner (e.g. directors, board members).
• Employees who receive a fixed lump sum for overtime or for working at night.

Even in such situations, however, the line manager is obliged to record days off, annual leave, sick leave and other absences, whether authorised or unauthorised.

Working time sheets and attendance records – key differences

Many business owners wrongly equate the attendance record with a complete record of tasks carried out. The National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP) makes a clear distinction between these two documents:

Time sheet:

• Mandatory (Section 149 of the Labour Code).
• Scope of information: Exact start and finish times, overtime, night shifts, on-call duty, annual leave, sick leave (L4).
• Purpose: To ensure the correct calculation of pay and allowances.

Attendance record:

• Voluntary (internal company policy).
• Scope of information: Confirmation of attendance only (signature, time of entry/exit)
• Purpose: To verify physical presence on the premises.

Important note: Since the GDPR came into force, reasons for absence (e.g. references to illness) must not be included on attendance records. Failure to keep accurate records may result in a fine of between 2,000 and 60,000 zlotys

What do the regulations say? Documentation from a legal perspective

The detailed scope of the data is specified in the Regulation of the Minister of Family, Labour and Social Policy on Employee Documentation. The Employer is required to:

• Create and maintene a personal record file for each employee.
• Disclose it upon the employee’s request and during inspections conducted by the National Labour Inspectorate (Państwowa Inspekcja Pracy, PIP).

During such inspections, National Labour Inspectorate inspectors focus primarily on the accurate calculation of overtime hours, night-time working hours, and compliance with statutory daily and weekly rest periods.

Working time records – how to complete the paperwork without making mistakes?

An employee’s individual timesheet should include:

1. The number of hours worked and the exact start and end time of their duties.
2. Hours worked at night (between 21:00 and 07:00).
3. Overtime.
4. Days off, clearly stating the reason for which they were granted.
5. Duty shifts (specifying the time and place).
6. The type and duration of leave and other absences (sick leave, childcare leave, special leave).

Practical rules for record-keeping:

• Record data immediately: Entering data at the end of the month leads to inaccuracies. On site, the foreman should check attendance daily.
• Monitor overtime limits: The weekly working hours, including overtime, must not exceed an average of 48 hours during the accounting period. The legal annual limit is 150 hours (company regulations may increase this to 416 hours).
• Remember to rest: Personnel are entitled to at least 11 hours of uninterrupted rest per day.

Method of record-keeping: Paper vs. Electronic record-keeping

Paper records – main risks: Traditional paper documentation on construction sites and at mobile facilities causes numerous problems:

• Delays: Paper documents reach HR departments late, which disrupts the processing of staff working hours.
• Human error: unclear handwriting, calculation errors and the risk of documents going missing.
• Lack of real-time monitoring: HR and management have no insight into actual attendance figures throughout the month.

Electronic Time Recording (RCP): Since 1 January 2019, regulations have recognised electronic records as equivalent to paper-based records. Event-based recording using “START – END” entries ensures:

• Precise measurement down to the minute.
• Automatic generation of reports for the accounting department and the National Labour Inspectorate.
• Data security in accordance with the GDPR and no possibility of retroactive manipulation.

Accurate recording of working hours is not only a legal requirement but also a tool for optimising costs within a company. Paper timesheets on construction sites and for field workers are becoming a thing of the past – digitisation eliminates errors, protects against penalties from the National Labour Inspectorate (PIP) and simplifies the recording of working hours.

Do you want to streamline the way you track employee work hours on site? Try out the staff management features in the work'n'roll app and gain full control over your team’s working hours – wherever they are.