Working time fund: what is it for and how to record working time?

JUDr. Ondřej Preuss, Ph.D.
6. February 2025
7 minutes of reading
7 minutes of reading
Labour law

Have you ever come across the term “working time pool”? If not, don’t look for anything complicated behind it. The working time pool determines how many hours you have to work and how your pay is calculated. You can read how we record working time and what a timesheet looks like in our article.

zahradník má nerovnoměrnou pracovní dobu s využitím fondu pracovní doby

Quick overview:

  • The working time pool is simply the number of hours an employee is required by law and contract to work.
  • Most often it is 40 hours per week, but it can be lower depending on the type of work.
  • The employer must keep records of working hours and comply with the legal limits or face a fine.
  • A specific scheme is the working time account, which allows work to be spread unevenly over time.

Do you want to check whether your employer is recording your working time correctly or if they are cutting your pay? You can discuss this with us.

A timesheet is like a work schedule. The Labour Code does not explicitly mention the term, but quite simply it is simply working time. In this context, we can talk about weekly, monthly and long-term working time.

Weekly working time pool

In a nutshell, this is the time you are supposed to spend at work according to your employment contract. The most common (and maximum) version of the weekly working time pool is 40 hours per week, i.e. eight hours per day. The fact that you actually spend, for example, 42.5 hours at work, including rest breaks, has no effect on the working time pool. It is determined without these breaks.

There are occupations where the weekly working time is reduced to 37.5 or 38.5 hours. This applies to employees with two-shift, three-shift and continuous work schedules, or employees working in coal or ore extraction, mine construction, etc.

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Monthly working time pool

There may be some variation across months. This is mainly due to the fact that each month has a different number of days and therefore you will work a different number of hours. Also, the same month (e.g. November) can have different working time pools in different years. It depends on how the weekends and any holidays are spread out over the month.

The monthly pool is calculated by multiplying the number of working days in the month by the average number of hours per day. In the case of part-time working time, we then count not the normal eight hours, but e.g. four or six depending on the amount of time.

Various calendars, online or in print, are a handy tool that take into account the number of working days and hours.

Tip for article

What does shift work bring to an employee? What to look out for and what are the benefits? We have focused on this in a separate article.

Long-term working time pool

In some cases, tracking the working time pool on a monthly basis is not sufficient. This is particularly the case with irregular working patterns, for example, where there are seasonal fluctuations. The average weekly working time is therefore calculated from this long-term pool by simply dividing the number of weeks that the long-term pool covers.

Tip for article

Working time and its distribution, including the uneven distribution of working time, is discussed in detail in our article.

Records of working time

Individual employers are legally obliged to keep records of working time. Time records are the basis for the provision of wages and can be referred to in the event of any disputes. Time records are used to ensure that employees’ employment rights are respected and that statutory limits are met.

The basic requirements for time attendance are to record the start and end of working time. Thus, the start and end of shifts worked must be recorded, as well as overtime, night work, work on call and on-call time.

It is not necessary to record meal and rest breaks, safety breaks or rest periods, but the employer must be able to document these breaks and rest periods when inspected by a labour inspectorate.

The employer must not delegate responsibility for the correct recording of working time to the employees, but may ask the employees to cooperate in recording their arrivals and departures. However, the ultimate responsibility for correct and complete record-keeping shall always rest with the employer.

In practice, we often see that employers underestimate the recording of working time. A common mistake is that the employer only records ‘hours worked’ but no longer records overtime or night work. However, this is contrary to the law.

For example, we dealt with a case of an employee whose employer had also failed to record overtime – only after checking the records and taking legal action did we help the client obtain additional wages for more than 120 hours of work.

Not sure if your timesheets comply with the law? We’d be happy to check it for you.

Tip for article

You can find a number of timesheet forms on the internet in the form of excel spreadsheets that can greatly simplify your work. Alternatively, you can create it yourself in one of the spreadsheet tools.

What is the purpose of a timesheet?

A timesheet can be one of the variants of the working time layout. It can be thought of as a virtual account that collects all the hours that must be worked during the so-called compensatory period. This may be many weeks. Thus, an employer may assign less work to an employee in some weeks (e.g. a gardener in the winter months) and then compensate for this in another period.

However, working time accounts are an option that can only be applied by some employers.
The account cannot be used with the following employers:

  • state and public employees,
  • local authorities,
  • contributory organisations,
  • state funds and
  • educational legal entities established by the Ministry of Education.

However, in any month within the compensation period, the employee is entitled to at least 80% of wages, even if he or she has not completed 80% of the average monthly working time. The employee is thus assured of a steady wage and there is nothing to prevent the employer from burdening the employee more (within the standards set by the Labour Code) in some periods and less in others.

On the other hand, even a working time account does not give the employer the right to assign work arbitrarily “ad hoc” and to tell the employee from one day to the next what to expect the next day. Even under this regime, a working time schedule (preferably set out in writing) must be given in advance and the employee must know it at least one week in advance and know what to expect. It is possible for an individual to deviate from the fixed timetable, but in such a case it will no longer be a normal working time account scheme.

The employer is obliged to keep a working time account as well as a wage account for the employee. The working time account shall record the weekly working time and its timetable, as well as the actual hours worked on each working day of the week. The wage account shall then show the employee’s permanent wage and the wages earned in the calendar month to which he is entitled under the terms agreed or laid down.

Tip for article

Few of us can work for eight hours without a break. And it shouldn’t be the goal. Even for the sake of work performance itself, it’s good to take a break and rest for a while. Last but not least, the law requires it. We have discussed breaks at work in our article.

Summary

The working time pool is a key element of the work plan. It includes weekly, monthly and long-term arrangements where employees work according to predetermined hourly limits. The weekly pool is usually 40 hours, with the possibility of adjustment for specific occupations. The monthly pool is adjusted to the number of days in the month and the distribution of working hours. Employers are obliged to keep accurate records of working time to ensure that employees’ rights and the limits set by law are respected.

Frequently Asked Questions

Does an employer have to record working time electronically?

It does not have to, the law does not specify the form. However, the records must be conclusive and verifiable.

How long are time records kept?

Usually a minimum of 3 years, but longer is recommended due to disputes.

Can an employer change the working time schedule from day to day?

No, as a rule, they must give the employee at least 2 weeks’ notice unless otherwise agreed.

Is overtime always paid?

Yes, unless it is a leadership position or a deal, they must be compensated.

Can an employer shorten wages because of the working time account?

No, they must maintain a minimum of 80% of the average wage.

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Author of the article

JUDr. Ondřej Preuss, Ph.D.

Ondřej is the attorney who came up with the idea of providing legal services online. He's been earning his living through legal services for more than 10 years. He especially likes to help clients who may have given up hope in solving their legal issues at work, for example with real estate transfers or copyright licenses.

Education
  • Law, Ph.D, Pf UK in Prague
  • Law, L’université Nancy-II, Nancy
  • Law, Master’s degree (Mgr.), Pf UK in Prague
  • International Territorial Studies (Bc.), FSV UK in Prague

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