Payroll
Do I Have to Keep Working Time Records?
· 3 min read
Tracking working hours is one of the most frequently inspected statutory duties in Czechia. It applies equally to work agreements (DPP/DPČ), home office, and employees with flexible working hours.
Short answer
YES
An employer must keep records of hours worked for all employees, including those on DPP and DPČ agreements. The format is not strictly prescribed, but the required content is.
Quick take
- Records must capture the start and end of shifts, overtime, night work, on-call duty, and work on public holidays.
- The obligation also applies to work agreements (DPP/DPČ) and remote work (home office).
- Records must be made available upon request to both the employee and inspection authorities.
- Fines from the State Labour Inspection Office can easily reach hundreds of thousands of CZK.
What working time records must contain
The Czech Labour Code requires records detailing the start and end of each shift worked, overtime work, night work, time spent on-call, and standby duty itself. Records must be maintained on an individual basis for each employee and must be verifiable — retrospectively drafted timesheets with no connection to reality will not hold up during an inspection.
Permissible formats
Paper timesheets, spreadsheets, or electronic attendance systems are all acceptable. The crucial aspect is verifiability and ensuring that records reflect reality and match payroll calculations. For home office, a simple daily log approved by a manager is recommended. For agreements, a summary of hours is sufficient, but it must strictly respect the 300-hour annual limit for a DPP (agreement to complete a job).
How long records must be archived
Payroll sheets and records related to social and health insurance contributions must be archived for statutory periods, often up to decades for pension purposes. Standard daily attendance sheets should be kept at least for the duration of the limitation period for wage claims, which is typically three years.
Most common practical mistakes
Keeping only a 'planned shift schedule' instead of actual hours, failing to record hours for DPP/DPČ workers, unrecorded overtime, and discrepancies between recorded attendance and wages paid. A significant compliance risk is also holding concurrent agreements where the total hours exceed realistic daily working capacities — inspectors identify this immediately.
What to do now
- 1Implement a unified record-keeping format across all contract types, including work agreements.
- 2Verify that attendance sheets match the wages paid out for the last three months.
- 3Appoint a designated person responsible for approving and archiving timesheets.
When to call an accountant
If you are planning an uneven distribution of working hours, working time accounts (konto pracovní doby), or rolling out home office arrangements on a larger scale.
Frequently asked questions
- Is keeping records solely within the payroll software sufficient?
- Yes, provided it contains all statutory data and can be produced for an individual employee and specific period.
- Does the employee have to sign the timesheet?
- The law does not strictly require this, but signed approval significantly strengthens your evidential position in any dispute.
- Does this obligation apply to company executives (jednatel)?
- Working hours are not tracked for the performance of the corporate role of an executive director (jednatel), unless they also hold a concurrent employment relationship.
Sources
Author: FinTaxo expert team
Operated by: Zaklipso s.r.o.
Information valid as of: 17 August 2026
Czech original: read this article in Czech
This article is general information and does not replace individual tax, accounting or legal advice. Czech legislation changes frequently — verify the current wording or discuss your situation with us before acting on it.
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