The application of the 12-month accounting period gives the anticipation to plan long working periods with a possible importantly higher number of working hours each week than 40 and with more than 5 working days a week, on the another hand, long working periods with importantly lower working hours. erstwhile introducing it, it should always be considered whether the volatility of the labour requirements of the employer in question actually requires going beyond the standard period of up to 4 months.
Selection of the settlement period
The choice of the accounting period is very crucial for the organisation of the work. For the accounting period we find the working time, the maximum number of working days and the minimum number of working days. Until the end of the accounting period, it is possible to ‘give up’ a day off in exchange for work on a free Sunday or holiday, as well as a day off from work resulting from an average of 5 days of work.
Longer than monthly accounting periods let for uneven distribution of work over calendar months, even importantly separated from the working hours of each month. The longest cleared settlement period is 12 months (the alleged extended settlement period).
Conditions for use
The extended settlement period shall be allowed in any operating time system. It may be introduced if this is justified by nonsubjective or method reasons or concerning the organisation of work.
These conditions for its introduction – objective, method or work organisation reasons – are very broad and hard to verify in practice. It is adequate for a 12-month settlement period to be established, at the same time, to happen at least 1 of them.
Verification may take place decently only on the basis of the actual arrhythmia of the request for work covering respective months.
Example: After a 12-month trading period has been introduced in monthly work schedules, the work is always planned with an average of 5 days of working week per period and the number of hours exceeds or is little than 5-6 per month.
In this case, it is hard to presume that the introduction of a 12-month accounting period was justified.
Finding procedure
Extended periods of accounting for working time may be applied either on the basis of the provisions of the collective agreement or by concluding an agreement:
- if it is not possible to agree on the content of the agreement with all trade unions, the employer shall agree with the trade unions within the meaning of paragraph 25(3)(1) or (2) of the Act of 23 May 1991 on trade unions (the text of the Act of 2022, item 854), each of which consists of at least 5% of employees employed by the employer, or
- concluded with employees’ representatives, selected in a manner adopted by the employer concerned, if the employer does not have an organization union organisation.
Important: While standard settlement periods are determined by the employer in the collective agreement, by the rules of procedure or by the announcement of working time, the extended periods may be applied only on the basis of an agreement with the trade union organisation or worker representatives, i.e. where the organization representing the employees has agreed to usage it.
The work to transfer a copy of the agreement to the PIP was besides established within 5 working days of its conclusion.
Safe working conditions
The general rules concerning the protection of the safety and wellness of workers must be respected erstwhile applying the mention period (Article 129, par. 2). This guidance relates to the applicable side of time schedules. It is essential to measure whether the increased work in the long word does not consequence in increased risks. This assessment must be made in relation to circumstantial jobs, under circumstantial circumstances.
Example: The maximum planned working time in an equivalent strategy is 72 hours per week. The fact that during the 12-month accounting period, it would be possible to plan work in this way during all weeks, e.g. for 5 or 6 months, means that specified working time schedules would be acceptable in the light of Article 129, par. 2 k.p., would be an utmost burden on workers and, in all cases, would consequence in a hazard to workers' wellness and a crucial increase in accident risks.
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From
Determination of the 12-month working time accounting period: