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    • How should the timesheet (work time accounting record) be filled out?
    The first row indicates the actual time worked (on that calendar day), separately specifying night work (night work is defined as work between 10:00 PM and 6:00 AM) and overtime. Time worked is marked in hours. For example, an employee worked a shift that started at 5:00 AM and ended at 6:00 PM. During the working day, there were two 30-minute breaks for rest and eating. We will mark his working time in the first row as follows: 12/1 (the total number of hours worked is indicated, and it is shown that 1 hour of those falls into the night time). Breaks for rest and the lunch break are not included in the working time. Cases of absence from work are also marked in the first row. Contractual markings apply to them. Contractual markings are provided in the annex to the Description of Procedures. Cases of absence from work that, according to the provisions of Article 143, Part 1 of the Labour Code, are equated to working time, should be marked not in the first, but in the third row of the timesheet. These include official business trips, official travel to another location, time for mandatory medical examinations, internships, professional development at the workplace or training centers, standby at work and at home, time for job hunting for employees notified of the termination of their employment contract, and other periods established by normative legal acts. The second row indicates time worked under conditions deviating from normal working conditions (work in harmful and dangerous conditions), and work breaks that are included in working time according to normative legal acts. Additional and special breaks are included in working time. The procedure for their establishment is regulated by Resolution No. 160 of the Government of the Republic of Lithuania of February 3, 2003, "On the approval of the procedure for establishing additional and special breaks included in working time." Employees must be granted the following additional breaks: at least one additional break of no less than 30 minutes for persons under eighteen years of age, when their working time duration is longer than 4 hours;a break of no less than 30 minutes for breastfeeding a baby at least every 3 hours for a woman who is breastfeeding. At the woman's request, such breaks can be combined or added to the break for eating and resting, or moved to the end of the day, shortening the working day accordingly.
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    Accounting Software

    How should the timesheet (work time accounting record) be filled out?

    The first row indicates the actual time worked (on that calendar day), separately specifying night work (night work is defined as work between 10:00 PM and 6:00 AM) and overtime. Time worked is marked in hours. For example, an employee worked a shift that started at 5:00 AM and ended at 6:00 PM. During the working day, there were two 30-minute breaks for rest and eating. We will mark his working time in the first row as follows: 12/1 (the total number of hours worked is indicated, and it is shown that 1 hour of those falls into the night time). Breaks for rest and the lunch break are not included in the working time.

    Cases of absence from work are also marked in the first row. Contractual markings apply to them. Contractual markings are provided in the annex to the Description of Procedures. Cases of absence from work that, according to the provisions of Article 143, Part 1 of the Labour Code, are equated to working time, should be marked not in the first, but in the third row of the timesheet. These include official business trips, official travel to another location, time for mandatory medical examinations, internships, professional development at the workplace or training centers, standby at work and at home, time for job hunting for employees notified of the termination of their employment contract, and other periods established by normative legal acts.

    The second row indicates time worked under conditions deviating from normal working conditions (work in harmful and dangerous conditions), and work breaks that are included in working time according to normative legal acts. Additional and special breaks are included in working time. The procedure for their establishment is regulated by Resolution No. 160 of the Government of the Republic of Lithuania of February 3, 2003, "On the approval of the procedure for establishing additional and special breaks included in working time." Employees must be granted the following additional breaks:

    • at least one additional break of no less than 30 minutes for persons under eighteen years of age, when their working time duration is longer than 4 hours;
    • a break of no less than 30 minutes for breastfeeding a baby at least every 3 hours for a woman who is breastfeeding. At the woman's request, such breaks can be combined or added to the break for eating and resting, or moved to the end of the day, shortening the working day accordingly.