The Labor Code pays attention to various situations where it is necessary to adjust the working hours of employees due to the operational needs of the employer. It includes the regulation of overtime work, with the law specifically regulating overtime work in the healthcare sector, as well as night work and on-call work. Rested employees work more efficiently, are more focused, and in dangerous operations, the risk of occupational accidents decreases.
Working hours and rest periods
The Labor Code distinguishes two groups of situations gambling database where an employee is entitled to a break, namely breaks and rest .
A safety break is provided on the basis of special
regulations (for example, a government regulation establishing clear control and recording of employee attendance the conditions for health protection at work) to employees who work in difficult working conditions . Such an employee can take a 5 to 10 minute break from work after every 2 hours of work .
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Corporate account – article
Rest time
This includes the Amendment to the Capital Markets thailand data Act and the Amendment to the Accounting Act. The Amendment to the Accounting Act is the first part of the transposition of the European Sustainability Reporting Directive (CSRD) into Czech legislation. Read what specific changes it brings.
The amendment to the Accounting Act introduces an obligation for certain entities to prepare and make available a sustainability report.
(i) a business corporation,
(ii) a public interest entity,
(iii) would be a large entity even if it were not a public interest entity,
(iv) exceeded the criterion of an average number of 500 employees per accounting period (cumulatively) as of the balance sheet date.
1. The sustainability report is a separate section of the annual report.
2. The purpose of the sustainability report is to provide the information needed to understand the impacts of the entity’s activities on sustainability and to understand the influence of sustainability on the entity’s development, performance and position.
For accounting purposes, sustainability refers to the following issues:
a) a brief description of the entity’s business model and strategy, including
a description of the progress the entity has made in achieving these objectives,