How Should You Properly Keep Track of Work Hours?

Quick Overview

The employer must keep records for each employee of the start and end times of shifts worked, overtime, night work, work performed during on-call duty, and the on-call duty itself. It is not sufficient to simply record arrival at and departure from the building. Records may be kept in paper or electronic form, but they must be verifiable, up-to-date, and allow for verification of the actual hours worked. Failure to maintain these records may result in a fine of up to 400,000 CZK for the employer.

• The employer is always responsible.
• The employee may cooperate.
• The law does not specify any particular software or form.
• Employees have the right to review their own records.

Not sure if your spreadsheet or time-tracking system captures all the legally required data? Our attorneys will help you review your working hours records and alert you to any risks before a potential inspection by the labor inspectorate.

Working Time Records vs. Attendance Records

The first and most common mistake stems from confusing two terms: attendance and working hours.

Attendance tracking only monitors when an employee arrived and when they left. It is typically handled by turnstiles, access cards, or simple paper logs at the entrance. Attendance is therefore more of a technical record of presence.

Working time records, on the other hand, are a legal obligation of the employer. For each employee, these records must clearly show the start and end of shifts worked, overtime, night work, work performed during on-call duty, as well as on-call periods during which the employee did not work.

The Labor Code does not explicitly list meal and rest breaks or periods of uninterrupted rest among the required information. However, in the event of an inspection, the employer must be able to demonstrate that it actually provided employees with breaks and rest periods. From a practical standpoint, it may therefore be advisable to also record the taking of breaks.

This distinction is crucial because attendance records are voluntary and serve only an organizational purpose, whereas working time records are mandatory and subject to inspection by government authorities.

From our experience as attorneys: We often encounter situations where an employer submits a printout from a card-swipe system during an inspection and considers it to be a complete record of working hours. However, the log may not indicate when an employee actually began working, whether they worked overtime, or whether they were away from the workplace for another reason during part of the day. Therefore, the data from the turnstile alone may not suffice to replace the legally required records.

What are an employer’s obligations regarding the recording of working hours?

The legal basis for recording working hours is found in Section 96 of the Labor Code. The obligation to maintain these records is non-transferable, meaning that an employer cannot transfer this obligation to an employee. While employees may cooperate, the responsibility for the accuracy and completeness of the records always rests with the employer.

The records must include:

• the start and end of the work shift,
• hours worked, including overtime,
• rest periods and breaks,
• night work,
• on-call duty,
• work on non-working days (holidays).

There is no prescribed format for recording working hours. You can use an Excel spreadsheet, a paper log, or a sophisticated electronic system. However, it is important that the records be verifiable and legible.

Another obligation is the retention of these records. These records are required not only for the labor inspectorate but also for payroll and social security purposes. It is generally recommended to retain records for at least 5 years, and for certain data (e.g., for retirement purposes), even longer.

An employee has the right to ask the employer to review their working time records or their working time and payroll accounts. They may also obtain extracts or copies of these records at the employer’s expense.

What if an employer fails to keep working time records?

The Labor Inspectorate considers working time records to be one of the most important areas it focuses on during inspections. This makes sense, since wages, overtime pay, and occupational safety and health all depend on the proper maintenance of these records.

If an employer fails to keep records, keeps them inadequately, or distorts them, they face heavy fines. For less serious violations, the Labor Inspectorate may impose a fine of up to 400,000 CZK.

In addition to the financial consequences, there is also a reputational risk. If, for example, an employee is not paid for overtime over an extended period, they may turn to the courts for assistance in resolving the matter. And in court proceedings, an employer who has not properly maintained working time records is at a significant disadvantage.

Have you received a notice from the Labor Inspectorate, or is an employee demanding back pay for overtime? Don’t wait for the problem to escalate. We’ll review your records, your communication with the employee, and other supporting documents, and recommend the safest course of action.

How to Properly Keep Records of Working Hours

Although the law does not specify a particular format for keeping working time records, in practice it is recommended that they be, above all, easy to understand —ideally in the form of tables maintained for individual employees with the option to summarize the data, for example in the form of monthly reports.

At the same time, the records must be verifiable, which means they should be reviewed and approved by a supervisor, and employees should have access to them.

Comprehensiveness is also important, meaning that all required data must be recorded—not just arrival and departure times, but also breaks, overtime, on-call duty, and night shifts.

Last but not least, regularity plays a role. Records must be kept continuously and up-to-date, rather than filled in retroactively after some time has passed.

In practice, this might look like a daily record, for example:
March 1, 2026 – shift 9:00 a.m.–5:00 p.m., break 12:30 p.m.–1:00 p.m., overtime 5:00 p.m.–6:30 p.m.

Such records are clear, verifiable, and will stand up to scrutiny by labor inspectors.

The most common mistake is not the complete absence of records, but rather their excessive generality. For example, an employer might automatically record eight hours worked every day, even though employees actually start at different times or stay after their shift ends. Such a record may be difficult to use as evidence during an audit or a dispute over overtime.

Modern Technology Can Help with Record-Keeping

Modern tools and technologies today significantly simplify the tracking of working hours. While manual records are prone to errors and time-consuming to process, electronic systems can automate most tasks—they automatically calculate shift lengths, breaks, and overtime. Furthermore, all data is clearly organized and can be easily exported into reports, statistics, or charts—a feature appreciated not only by HR professionals but also by company management.

Another advantage is secure archiving, since electronic records are stored digitally, eliminating the risk of loss or damage. The ability to clock in and out via a mobile app, terminal, or online interface adds flexibility to the entire system—a feature particularly appreciated by employees who work outside the office. Moreover, cloud-based time-and-attendance systems are now affordable even for smaller businesses and allow companies not only to easily demonstrate compliance with the law but also to gain a better overview of work efficiency.

Therefore, tracking working hours is not a mere formality but a legal obligation, and failure to comply can have serious consequences. It is not enough to simply track attendance; all aspects of working hours must be recorded. Employers should view this obligation not only as a safeguard against fines, but also as a tool for treating employees fairly and preventing labor disputes.

Time tracking should comply not only with the law but also with the company’s actual operations. We’ll help you develop internal policies, define managers’ responsibilities, and verify that all necessary data is being recorded.

Summary

Work time records are a legal obligation for every employer. For each employee, they must document the start and end times of shifts worked, overtime, night work, work performed during on-call duty, and on-call time. Simply recording arrivals and departures from the building may therefore not be sufficient. The employer is responsible for the accuracy and completeness of the records, even though employees may assist in this process. Records may be kept in paper or electronic form, but they must reflect reality, be verifiable, and be available for employees to inspect. The Labor Inspectorate may impose a fine of up to 400,000 CZK for failure to maintain these records.