In accordance with the Labour Code the employer may determine employees' working time in a flexible way. This means that the duration of an individual's working time may be arranged in such a way as to suit the requirements of the company, however it can not be less than four hours or more than 12 hours daily. 

A maximum of 16 weeks of cumulative working time of the employees can be allocated (by any employer). Working under allocated cumulative working time means that the employee should accrue the same amount of working hours as a standard work week, but across an extended period. If the employee has accrued more hours worked than the standard working time by the end of the established period, that will be counted as overtime. If the working time of an employee is only distributed unevenly (so that sometimes the person works for more than 12 hours) but at the end of the established period the employee has not accrued more working hours than the standard working time, then no overtime is counted. 

The cumulative working period can be extended to as much as 24 weeks when certain requirements are met. This includes employers/employees involved in:

• shift work;
• seasonal work;
• on-call work, or
• the transport sector.

Employee approval is not necessary to establish cumulative work.

Moreover, if any employer (except those meeting the requirements for the 24 week extension) has a collective agreement with a trade union which has agreed that an extended cumulative working period is required for the continued operation of the business, an extension of 52 weeks can be granted. The company must be able to independently prove that such an extension is required due to the technical or operational structure of the company and in accordance with the law.