Equivalent working time system combined with a flexible (rolling) schedule
- Paweł Gorzelec
- Jan 9
- 3 min read
A flexible (rolling) working time schedule—understood as a time window in which employees can start work at a time of their choosing—can also be used in an equivalent working time system. This approach helps employers increase flexibility while still keeping working time under control in the settlement period.
The key point is this: if the employer does not assign a fixed start time, but only a start-time window, they still need to properly plan and settle working time—especially when daily working hours may vary (up to 12 hours) as allowed under the equivalent system.
What is a flexible (rolling) schedule?
Under Article 140(1) of the Polish Labour Code, employers may introduce solutions that allow:
scheduling different start times in working time rosters (fixed times planned in advance), or
setting a time window during which employees may start work.
In both cases, starting work again within the same “employee day” is permitted and—importantly—does not automatically constitute overtime.
In practice, the second option is what most people mean by a rolling schedule: for example, employees may start work between 7:00 and 9:00, and the actual start time is chosen day by day by simply arriving at work.
Rolling schedule in the equivalent system—what changes?
The equivalent working time system allows daily working time to be scheduled above 8 hours, up to 12 hours, provided that working time is shortened on other days or days off are granted—so that the total working time in the settlement period remains correct.
This is a roster-based system by nature. Because daily hours may vary, employers typically need some form of monthly planning to ensure compliance with working time limits.
When a rolling schedule is combined with the equivalent system, the employer usually does not set a fixed start and end time. Instead, the employer must plan the number of hours to be worked each day, while the employee’s actual working hours result from their chosen start time within the permitted window.
Example: A rolling schedule is introduced with a start-time window of 7:00–8:00. Monthly schedules specify only the number of hours to be worked on each day. Actual working hours depend on the time the employee arrives at work (within 7:00–8:00), and the employee finishes after completing the scheduled hours for that day.
Time tracking becomes critical
With this combination, accurate recording of start times is essential to:
verify daily and weekly rest periods, and
control compliance with working time obligations.
Important: even if the schedule includes only daily hours (not exact start/end times), the requirement under Article 129 of the Labour Code applies—schedules must be prepared for at least one month.
Start-time window—how wide can it be?
The law does not set a strict limit on the length of the window (“from…to…”). Employers should base the decision on operational needs:
a wider window means more flexibility for employees, but
also more unpredictability in teamwork and availability, especially in client-facing roles.
In the equivalent system, a wide window plus 12-hour days can lead to significant shifts in actual working hours—e.g., a 7:00–11:00 window could result in a 12-hour day worked as 7:00–19:00 or 11:00–23:00, with potential consequences for night work premiums, rest compliance risks, and overall work organisation.
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