No. Both the Slovak and Czech Labour Codes require records showing the start and end of each period of work, with overtime, night work and on-call duty recorded separately. The Supreme Court of the Slovak Republic confirmed that neither an arrival and departure log that fails to distinguish overtime and night work nor a payslip can replace these records. You may choose the format yourself: paper or electronic. However, the records must be complete, clear and verifiable.
If your attendance records show only “8” against each day or a monthly total of hours for your payroll accountant, this will not be enough during a labour inspectorate inspection. In both Slovakia and Czechia, the records must show when the employee started and finished work, and separately record overtime, night work and on-call duty.
What the records must contain in Slovakia
The obligation is imposed by the Labour Code (Act No. 311/2001 Z. z.):
The following quotation is reproduced in its original language:
Zamestnávateľ je povinný viesť evidenciu pracovného času, práce nadčas, nočnej práce, aktívnej časti a neaktívnej časti pracovnej pohotovosti zamestnanca tak, aby bol zaznamenaný začiatok a koniec časového úseku, v ktorom zamestnanec vykonával prácu alebo mal nariadenú alebo dohodnutú pracovnú pohotovosť.
In its judgment in case 3Asan/3/2018 of 24. 10. 2018, the Supreme Court of the Slovak Republic dismissed a cassation appeal by an employer fined by the labour inspectorate because its arrival and departure log recorded only arrival and departure times, without distinguishing overtime and night work. The Court distinguished attendance records, which show when an employee is in the building, from working time records, which show when the employee is working. It held that overtime and night work must be recorded separately, with their respective start and end times. A payslip does not replace these records because it does not establish whether the employee actually worked longer. Employers may choose the method and format of their records themselves. The records may be on paper, electronic or a combination of both. However, they must be accurate, clear and verifiable, and it should not be possible to alter them retrospectively. Employers may require employees to cooperate, for example by recording their own work start and end times.
The Court also gave an example. If an employee whose night shift runs from 22.00 to 6.00 stays at work until 9.00, the records must show working time and the break, night work until 6.00 (Section 98(1)) and overtime from 6.00 to 9.00. During a temporary assignment, the records must be kept at the place where the temporarily assigned employee performs the work (Section 99, second sentence).
Agreements outside an employment relationship, flexible working hours and working from home
For an agreement on work activity or an agreement on temporary student work, the start and end of work must be recorded; for an agreement to perform work, the duration of the employee’s work on each individual day must be recorded (Section 224(2), letter e)). If an employee working under an agreement on work activity or an agreement on temporary student work works longer on any given day than the records show by more than 10 %, and by at least 30 minutes, this constitutes a serious breach carrying a fine of between 1 000 and 200 000 euros (Section 19(2), letter b), point 1, and paragraph 3, letter b), of Act No. 125/2006 Z. z. on Labour Inspection). For other breaches of employment legislation, the labour inspectorate may impose a fine of up to 100 000 euros (Section 19(1), letter a)).
Neither flexible working hours (Section 88) nor working from home is exempt. Section 52(7) lists the exceptions that apply when employees schedule their own working hours in home-based work or telework, and keeping working time records is not among them. The rules on working from home are discussed in more detail in the article working from home and telework in the employment contract (forthcoming) (in Slovak).
Czechia
The Czech Labour Code (Act No. 262/2006 Sb.) requires records for each employee showing the start and end of each shift worked, overtime, night work and work performed during on-call duty, as well as the on-call duty undertaken by the employee (Section 96(1) of Act No. 262/2006 Sb.). Employees may inspect their own records and make extracts at the employer’s expense (Section 96(2)). The exceptions for agreements on work outside an employment relationship in Section 77(2) do not include keeping working time records. Failure to keep records exposes a legal entity or an individual carrying on business to a fine of up to 400 000 Kč (Section 28(1), letter k), and paragraph 2, letter b), of Act No. 251/2005 Sb. on Labour Inspection).
We will review your records with you before an inspection and recommend adjustments. During the inspection, we will represent you through our labour inspectorate inspection service. A policy on working time, overtime and on-call duty is included in the Premium package of our employment documentation under supervision service. Overtime limits are explained in the question how much overtime can be ordered.
This answer provides general information on the law as at 3 October 2026. It does not constitute legal services or replace an assessment of an individual case. The details of your situation may differ. Book a consultation to discuss them.
