What are attendance records?

You may be surprised that attendance records are not mentioned in the law at all. They are not precisely defined anywhere, and keeping them is not compulsory. In practice, this usually means the employer records when an employee arrived, left, took holiday or other paid leave, or had a break.

Why do it if the law does not require it? Because it is in the employer's own interest. Attendance records help track who is at the workplace and when, and often provide the basis for calculating wages after the month ends.

Obligations — or not
  • Attendance records are not compulsory under the Labour Code.
  • Neither the form nor content of attendance records is prescribed by law. 

Attendance records cannot replace working-time records in the legal sense. 

How can you keep them well?
  1. Clearly define what attendance records will cover — arrivals, departures, breaks, reasons for absence (medical appointments, weddings, funerals), illness, business trips, working from home, sick days and so on. These are details that matter to you as an employer. Most often, you collect them to calculate wages correctly. They can also support the justification of tax-deductible expenses and exempt income, such as cash meal allowances or travel reimbursements.
  2. Choose a method that suits your company — anything from a simple Excel spreadsheet to a robust attendance system.
  3. Consistency with other records — working-time records, attendance records, shift schedules and pay summaries should all complement one another.
  4. Archiving — although the law does not expressly specify how long to retain attendance records, we would recommend at least 3–9 years (some more extreme opinions say 45 years).

 

To conclude

From experience, I would say every employer keeps some form of attendance records without realising there is a difference between attendance records and working-time records. Simply make sure what you keep includes the information the law requires for working-time records, and you are sorted. 😉

If you are unsure how to do this or what exactly you need to record, get in touch. Attendance rules can sometimes seem like an impenetrable jungle, but together we will work through it step by step — clearly, simply and without stress. ✨