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What is the difference between the cumulative accounting of working hours and other modes?
What is the difference between the cumulative accounting of working hours and other modes?
Recently, workplaces with a large number of employees or those operating on a shift system have been applying the cumulative accounting of working hours. According to the first part of Article 96 of the Labor Code, "Cumulative Accounting of Working Hours," cumulative accounting of working hours can be applied during the accounting period provided that the total working hours do not exceed the number of working hours established by law. In this case, the accounting period cannot exceed one year, and the daily working hours (shift) cannot exceed 12 hours.
There are 3 important points to note regarding the cumulative accounting of working hours: First point. The accounting period for working hours should not exceed one year. The accounting period is calculated based on the monthly, quarterly, and yearly working hours specified in the annual production calendar approved by the Ministry of Labor and Social Protection. Second point. In the cumulative accounting of working hours, the daily working time (shift) cannot exceed 12 hours. One advantage of applying cumulative accounting for the employer is that the daily work norm can be up to 12 hours, instead of the maximum 8 hours. Therefore, cumulative accounting of working hours is usually applied in workplaces such as security services, call centers, and businesses operating offshore. Third point. The duration of working hours must not exceed the number of working hours specified by law. For instance, if the accounting period is set for a month, in February 2024, which has 20 working days, the working hours cannot exceed 159 hours. Or, if the first quarter of 2024 is taken as the accounting period, then the total working hours must not exceed 428 hours (151 hours for January + 159 hours for February + 118 hours for March). If the full year of 2024 is taken as the accounting period, the total working hours must not exceed 1,901 hours.
It should be noted that the Ministry of Labor and Social Protection has calculated and specified the monthly, quarterly, and yearly working hours in the production calendar for 2024.
Recently, workplaces with a large number of employees or those operating on a shift system have been applying the cumulative accounting of working hours. According to the first part of Article 96 of the Labor Code, "Cumulative Accounting of Working Hours," cumulative accounting of working hours can be applied during the accounting period provided that the total working hours do not exceed the number of working hours established by law. In this case, the accounting period cannot exceed one year, and the daily working hours (shift) cannot exceed 12 hours.
There are 3 important points to note regarding the cumulative accounting of working hours: First point. The accounting period for working hours should not exceed one year. The accounting period is calculated based on the monthly, quarterly, and yearly working hours specified in the annual production calendar approved by the Ministry of Labor and Social Protection. Second point. In the cumulative accounting of working hours, the daily working time (shift) cannot exceed 12 hours. One advantage of applying cumulative accounting for the employer is that the daily work norm can be up to 12 hours, instead of the maximum 8 hours. Therefore, cumulative accounting of working hours is usually applied in workplaces such as security services, call centers, and businesses operating offshore. Third point. The duration of working hours must not exceed the number of working hours specified by law. For instance, if the accounting period is set for a month, in February 2024, which has 20 working days, the working hours cannot exceed 159 hours. Or, if the first quarter of 2024 is taken as the accounting period, then the total working hours must not exceed 428 hours (151 hours for January + 159 hours for February + 118 hours for March). If the full year of 2024 is taken as the accounting period, the total working hours must not exceed 1,901 hours.
It should be noted that the Ministry of Labor and Social Protection has calculated and specified the monthly, quarterly, and yearly working hours in the production calendar for 2024.