© - ATH all rights reserved - Edition 2024 37 2024 EMPLOYER’S GUIDE ABSENCE OF COMPANY WORKING HOURS In this case, 2 types of documents must be kept : • A daily record and a weekly summary of each employee's working hours. - On a daily basis, a record of the start and end time of each period worked or a record of hours worked, - Each week, summary of the number of hours worked by each employee. • An attachment to the payslip indicating : - Total overtime worked since the start of the year, - Amount of substitute time off in lieu earned and taken during the month, - Number of RTT days taken during the month. The social and economic committee can view these documents. Get your employees to sign their statements of working hours, check them and keep them for at least 3 years. Failure to keep these accounts is sanctioned, per employee concerned, either by an administrative fine of up to € 4,000 or a category 4 penalty (amount on page 85). IN THE EVENT OF FIXED ANNUAL WORKING TIME IN DAYS Working hours must be calculated every year by adding up the number of days or half-days worked by each employee. Agreements or collective agreements providing for fixed working day arrangements must determine the methods used to regularly assess and monitor the employee’s work load. In the event of inadequate systems monitoring working hours, fixed working day agreements may be invalidated and result in the payment of overtime. PROOF OF HOURS WORKED In the event of a dispute concerning the existence or number of hours worked, the employer must provide information to the courts that can justify the hours actually worked by the employee. If overtime hours entitled to a reduction in social security contributions are worked, the documents recording working hours must be made available to URSSAF inspectors. Ask us how to set up a system for monitoring working hours.
RkJQdWJsaXNoZXIy MjQ1OTI5OA==