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Hours of Work & Reporting Time Worked Policy

County employee work schedules are defined by Department Heads and Supervisors, as authorized by the County Administrator. Employee work schedules shall primarily be designed to meet the needs of the clients or customers served, and to fulfill the service requirements of the Department. It is the County’s policy to compensate staff in compliance with the Fair Labor Standards Act (FLSA) requirements and to comply with all relevant rules and regulations regarding compensation and benefits. The County establishes its hours of work, time reporting, and approval of hours worked, with the goal of providing public accountability throughout its service to the community.

Employment ClassificationsJobs at [County Name] are classified as shown below. The County may review or change job classifications at any time.

Regular Full-Time: Employees who have successfully completed the probationary period, whose work is of an ongoing nature, who are budgeted to work a minimum of [40 hours OR other definition of full-time if set at less than 40 hours by the organization] weekly. This term does not imply that the employee has a vested right to continued employment.

Regular Part-Time: Employees who have successfully completed the probationary period, whose work is of an ongoing nature, and who are budgeted to work fewer than [40 hours OR other threshold as defined by the organization] weekly. This term does not imply that the employee has a vested right to continued employment.

[Optional sample language to assist in managing ACA compliance:To ensure compliance with the Affordable Care Act (ACA) and prevent penalties, part-time employees will be scheduled in accordance with business needs and in a manner that ensures positions retain part-time status as intended. Employees in part-time positions will not be permitted to work more than 28 hours per week, including hours worked and paid leave (such as annual leave or holiday leave). All shifts, including schedule trades or picked-up shifts, must be pre-approved by the employee’s supervisor. Unpaid furloughs may be imposed on employees who exceed 28 hours per week. Working extra hours generally requires the advance approval of the employee’s supervisor. Working a shift, or additional hours, without prior approval may result in disciplinary action, up to and including termination of employment.]

Temporary: Employees who are hired to fill a temporary need, may work various scheduled hours, and the duration of employment is limited, for example: as an interim replacement, to temporarily supplement the workforce, or to assist in the completion of a specific project or assignment. Employment beyond any initially stated period does not in any way imply a change in employment status. A temporary employee is not eligible for County employee benefits

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except those mandated by state or federal law. A temporary employee serves at will. An appointment to a temporary position does not confer regular status.

Temporary employees include but are not limited to the following classes of employees: seasonal, student, and intermittent/casual/on-call.

Seasonal: Temporary employment that is of a limited duration and which may recur during similar calendar periods. If otherwise covered by a collective bargaining agreement, is limited to a maximum of 67 working days in any calendar year.

Student: Temporary employees who are under the age of 22, are full-time students enrolled in a nonprofit or public educational institution prior to being hired by the employer, and have indicated, either in an application for employment or by being enrolled at an educational institution for the next academic year or term, an intention to continue as students during or after their temporary employment. If otherwise covered by a collective bargaining agreement, is limited to not more than 100 working days in any calendar year.

Intermittent/Casual/On-Call: Temporary and part-time employees whose service does not exceed the lesser of 14 hours per week (or 35 percent of the normal work week if the normal work week is less than 40 hours), if the position would otherwise be included in a bargaining unit.

Hours of WorkThe County’s regular office hours are Monday through Friday from 8:00 a.m. to 4:30 p.m. For purposes of time reporting and computation of overtime, the County’s workweek consists of seven consecutive days, beginning at [12:01am on Monday and running until the following Sunday night at midnight].

For full-time non-exempt employees, 40 hours constitute a normal work week. For overtime purposes each division/department shall use the standard workweek unless the [Department Head OR other authority] has approved a different workweek consistent with law. The hours of work shall be set by the respective [Department Head OR other authority].

The Sheriff may establish different work periods for Sheriff’s Office employees in positions eligible for 7(k) FLSA exemption, consistent with the 7(k) FLSA provisions applicable to law enforcement.

Meal and Rest BreaksNon-exempt employees scheduled to work a standard 8-hour day or more shall be provided a 30-minute, uninterrupted, unpaid meal break toward the middle of their shift, and one paid 15-minute break during each 4-hour period of work time. Unpaid meal periods shall not be included in the computation of overtime, nor included in the computation of the normal work

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week. The two paid 15-minute breaks shall be considered time worked for purposes of the computation of overtime.

Meal and rest breaks will be scheduled by the department supervisor or manager. Breaks may not be skipped in order to shorten the assigned shift, or combined. If due to unusual circumstances, a non-exempt employee is required to work through a meal break, the employee will be paid for the 30-minute period.

Overtime and Compensatory TimeIn order to determine eligibility for overtime and to ensure compliance with federal and state laws and regulations, the County classifies its employees as non-exempt or exempt, as shown below. The County may review or change employee classifications at any time.

Non-Exempt (Overtime-Eligible) Employees All non-exempt, overtime-eligible employees will be compensated at the rate of time-and-one-half for all hours worked over 40 hours in one workweek. Overtime will be paid, or compensatory time accrued, only for hours actually worked in excess of 40 in a workweek. Vacation, sick leave, [or paid time off] and paid holidays do not count toward “hours worked.” Compensation will take the form of either: 1) time-and-one-half overtime pay, paid on the next regularly scheduled payroll date, or 2) when based on an agreement established in advance of work performed, such as a collective bargaining agreement or County policy, a non-exempt employee may receive compensatory time. Compensatory time is accrued time off at the rate of one-and-one-half hours for each hour of overtime worked, in lieu of cash payment of overtime.

Compensatory time shall be provided in accordance with negotiated provisions of a collective bargaining agreement if applicable, and in accordance with County policy.

[Tip – Counties are not required to provide compensatory time arrangements. A county may choose to always pay overtime earned as compensation, rather than allowing for a compensatory time option. If the County provides a compensatory time election, the program must be properly designed to avoid significant taxability issues for both the County and employees under the tax doctrine known as Constructive Receipt. Constructive Receipt is addressed in regulations under Section 451 of the Internal Revenue Code. [Also see article “Compensatory Time in Lieu of Overtime – Options for Consideration.”]

[Tip – In addition, agreements may provide for any combination of compensatory time off and overtime payment in cash (e.g., one hour compensatory time credit plus one-half the employee's regular hourly rate of pay in cash for each hour of overtime worked) so long as the premium pay principle of at least “time and one-half” is maintained.]

[Tip – Select one of the following options and consider related procedural elements to ensure compliance with the law and avoid penalties related to constructive receipt:

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Provision of compensatory time in lieu of overtime pay is based upon annual employee election to receive compensatory time. An irrevocable annual election shall be made by the employee for the following calendar year.OR Employees must indicate their election, to accrue compensatory time in lieu of overtime pay, in advance of the overtime hours being worked. The election to accrue compensatory time may be indicated within the same year the hours are accrued, and a new election can be made at any time during the year. However, an updated election will only apply to overtime hours worked following that election.OREmployees may indicate their election at any time, specifying whether they wish to receive either overtime pay or compensatory time accrual for overtime hours worked. The election to accrue compensatory time may be indicated within the same year the hours are accrued, and a new election can be made at any time during the year. The election is not required to be made prior to working the overtime hours, but for practical purposes must be indicated in accordance with payroll processing deadlines. All accrued compensatory time shall be cashed out by the end of the year in which it was earned. Compensatory time cash-out shall be applied [describe timing or date to ensure the cash-out is accomplished by end of year in which comp time is earned under this method].ORThe County may structure its compensatory time program in a way that eliminates choice by providing either mandatory overtime pay or mandatory compensatory time according to objective terms defined in policy. By eliminating choice, the employer removes the compliance concern under constructive receipt. Under this option, if compensatory time is mandatory, an automatic cash-out of all or a portion of unused compensatory time may be applied at specified times.]

The employee’s supervisor must approve overtime hours in advance. An employee who works overtime without prior approval may be subject to disciplinary action. Non-exempt employees shall be compensated for all hours worked.

Overtime earned will be paid at the rate of time-and-one-half on the next regularly scheduled payroll date, unless the employee has indicated an election to receive compensatory time, under which the overtime earned is to be recorded as compensatory time earned in lieu of payment.

The maximum compensatory time accumulation for any employee is [40 overtime hours (60 compensatory hours) OR specify other maximum accrual limit] per year. Anytime that compensatory hours accrue in excess of [60 compensatory hours], the excess shall be paid to the employee the following pay period at the regular rate of pay being earned by the employee at the time the employee receives the payment. Once an employee has earned [60 hours] of compensatory time in a calendar [OR payroll] year, no further compensatory time may accrue in that calendar [OR payroll] year. All further overtime will be paid.

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[Tip – The maximum compensatory time accrual permitted by law is 480 compensatory hours (320 overtime hours). However, counties should consider potential costs of this benefit when setting a limit that works for their organization.]

Employees may request and use compensatory time off using the same procedure as for other paid leave requests. Employees will be permitted to use requested compensatory time off within a reasonable period after making the request, if such use does not unduly disrupt the County’s operations. [Optional: All unused compensatory time remaining at the conclusion of the calendar [or payroll] year shall be paid out to the employee.]

All compensatory time will be designated as such on timesheets, both when it is earned and when it is used. The Finance Department [or County Payroll Department] will maintain compensatory time records. All accrued and unused compensatory time shall be paid out at the applicable current hourly rate of pay or the average pay rate for the previous three years, whichever is higher, when an employee leaves County employment. A non-exempt employee who moves to another department or to an exempt position, or leaves County employment, shall be paid out all accrued and unused compensatory time. All accrued and unused compensatory time shall be paid out at the rate the employee was paid immediately prior to the change of status, or the average pay rate for the previous three years, whichever is higher.

Exempt (Non-Overtime-Eligible) EmployeesExempt employees are expected to work the hours necessary to meet the performance expectations for their job. Generally, to meet these expectations, and for reasons of public accountability, an exempt employee will work 40 or more hours per week. Exempt employees do not receive extra pay or compensatory time for hours worked over 40 hours in one workweek.

Exempt employees are paid on the basis of a [biweekly] pay period and on a salary basis. This means they receive a predetermined amount of pay each pay period and are not paid by the hour. Exempt employees are not eligible to receive overtime compensation or to accrue compensatory time, and are not paid on the basis of hours worked. Salaried exempt employee pay does not vary based on the quality or quantity of work performed, and they receive their full weekly salary for any week in which work is performed.

The County will make deductions from the weekly salary of an exempt employee in the following situations:

Deductions that are required by law, e.g., income taxes. The employee is in a position that does not earn vacation or paid time off and the

employee is absent for a full day or more for personal reasons other than sickness or disability. (Partial days must be paid.)

The employee is in a position that earns sick leave or paid time off, receives a short-term disability benefit or workers’ compensation wage loss benefits, and is absent for a full

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day due to sickness or disability, but the employee is either not yet qualified to use the paid leave or the employee has exhausted all of their paid leave. (Partial days must be paid.)

The employee is absent for a full workweek and the absence is not charged to paid leave (for example, a situation where the employee has exhausted all paid leave or a situation where the employee does not earn paid leave).

The very first workweek or the very last workweek of employment with the County in which the employee does not work a full week. In this case, the County will prorate the employee’s salary based on the time actually worked.

Partial day deductions are permitted in the case of a public employee who is in a position that earns paid leave and is absent for a partial day due to personal reasons, illness, or injury under the following circumstances:

Paid leave has not been requested or has been denied. Accrued paid leave is exhausted. The employee specifically chooses to use leave

without pay. The employee is suspended without pay for a full day or more for disciplinary reasons

for violations of a written policy that is applicable to all employees or for infractions of safety rules of major significance.

The employee takes unpaid leave under the Family and Medical Leave Act (FMLA). (An employee may be paid only for hours worked during a period when the employee is using unpaid leave under the FMLA.)

The County may, for budgetary reasons, implement a voluntary or involuntary furlough / unpaid leave program and, under this program, make deductions from the weekly salary of an exempt employee. In this case, the employee will be treated as non-exempt for any workweek in which the budget-related deductions are made.

To offset amounts the employee receives as jury or witness fees.* To offset amounts the employee receives for military pay.**

[*Optional jury/witness approach:The County will not make deductions from pay due to exempt employees being absent for jury duty or attendance as a witness, but will require the employee to pay back to the County any amounts received by the employee as jury duty fees or witness fees.] [**Optional military pay approach:If otherwise provided in County policy and where active duty military pay is less than the salary paid as an active County employee, upon request, the County will issue a salary differential payment.]

An employee who believes that an improper deduction from salary has occurred may notify the [Human Resources Manager OR Department Head]. The [Human Resources Manager OR Department Head] will review the matter and determine if an inappropriate deduction has been taken. If an improper deduction has occurred, the exempt employee will be reimbursed, and corrective action will be taken to comply in the future.

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Attendance, Leave Authorization, and Reporting for Assigned Hours of WorkRegular and punctual attendance at work is required of County employees to ensure efficient provision of public services. Employees shall comply with the established attendance requirements, procedures for requesting and receiving authorization for time off work, time recording, and time reporting procedures set forth by their Department. Supervisors are responsible to ensure compliance and to review timesheets for accuracy.

County employees are required to work overtime as requested by their supervisors as a condition of continued employment. Supervisors will make reasonable efforts to balance the personal needs of staff when assigning overtime work.

Failure to comply with attendance, overtime, leave request, and time reporting expectations may result in disciplinary action up to and including termination of employment.

Time Recording and Reporting for Non-Exempt EmployeesNon-exempt employees are expected to work the number of hours per week as authorized for their position and assigned by their supervisor. Generally, for full-time employees, this will be 40 hours per workweek.

Non-exempt employees shall report time worked, and leave time taken, in increments of [15 minutes, rounding to the nearest quarter hour]. For purposes of computing overtime, the workweek shall begin at [12:01 a.m. Monday]. Employees will be paid according to the time reported on their timesheet and approved as accurate by their supervisor.

Hours worked including time in and out each day, and leave time used, should be recorded on the timesheet daily and submitted to payroll on a bi-weekly basis. Each time reporting form must include the signature of the employee and immediate supervisor. Any employee who fails to observe attendance or time reporting requirements shall be subject to disciplinary action up to and including termination of employment. Reporting false information on a timesheet may be cause for immediate termination.

Time Recording and Reporting for Exempt EmployeesExempt employees are expected to work the number of hours necessary to complete the responsibilities of their job. In most cases, this will be at least 40 hours per workweek [OR 80 hours per pay period]. Exempt employees shall utilize paid leave when away from the office for [four hours or more] during a work day. Absences of less than [four hours] do not require the use of paid leave. Absences during the employee’s regular work days must be reported to, and approved by, the employee’s supervisor.

Hours [or days] worked [or exceptions to the regular schedule], and leave time used, should be recorded on the timesheet and submitted to payroll on a bi-weekly basis. Each time reporting form must include the signature of the employee and immediate supervisor. Any employee who fails to observe attendance or time reporting requirements shall be subject to disciplinary

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action up to and including termination of employment. Reporting false information on a timesheet may be cause for immediate termination.

[Tip – Counties may require more specific time worked and leave usage reporting and practices of exempt employees as compared to typical practices for exempt staff in the private sector, as set forth in their organization’s policies and procedures, pursuant to the principles of public accountability. See 29 CFR § 541.710 – Employees of public agencies.]

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