Is “Flexible Working Time” a Remedy for Overtime?

05.03.2026

Matylda is the CEO of an accounting firm. Her company serves Polish corporations and branches of international firms operating in Poland. Her team consists of experienced accountants, HR and payroll specialists, and tax advisors.

In recent years, Matylda’s firm has grown significantly—the headcount has nearly doubled. The employees work primarily remotely from various parts of Poland. In practice, each employee enjoys high autonomy—they manage a dedicated portfolio of clients and are held accountable for the results of their work.

The problem emerged with the implementation of the National e-Invoice System (KSeF). The volume of tasks surged, and with it, the amount of overtime. Employees began logging overtime en masse, and the HR department was flooded with requests for time off in lieu. Workforce coordination began to resemble a puzzle: some finished early, others started late, and others were simply absent.

Matylda pondered how to regain control. Finally, she approached Agnieszka, the Head of HR, with a specific idea: “Let’s introduce ‘unregulated’ or ‘flexible’ working time. Our employees work remotely and independently, so we have the perfect conditions for it!” In Matylda’s mind, this meant one thing—employees would work as much as needed to complete all tasks, and the firm would not have to settle overtime. But is that actually how it works?

What is “Flexible Working Time”?

While the (inaccurate!) term “flexible/unregulated working time” is common in everyday language, in reality, we are usually referring to the task-based work system. In this model, an employee does not “clock in” and is not accounted for working from “X to Y,” but rather for the completion of specific tasks. They organize their own day and decide when they start and finish work.

In a task-based system, the employee organizes their own workday.

In practice, this means:

• An employee might work from 8:00 AM to 4:00 PM one day, and from 12:00 PM to 8:00 PM another.
• The employee can take breaks during the day—e.g., for a doctor’s appointment or a walk.
• The company cannot impose fixed working hours, and a supervisor cannot require an employee to remain available during a specific daily window.

This does not mean a lack of control. Instead, the supervisor monitors the results of the work rather than the time spent in front of the computer. They can check task progress, ask about planned availability, or request participation in a meeting at a specific time (e.g., at the headquarters or a client’s site).

When Does Task-Based Work Make Sense?

A task-based work system can only be introduced when justified by the nature, organization, or location of the employee’s work.

In practice, it works best when:

• The employee works fully remotely and is accountable only for results.
• There is no need for the employee to perform work at a specific location (e.g., the office).
• From the company’s perspective, it does not matter when the task is performed—only the outcome by a specific deadline matters.
• The employee works independently, and their tasks are not strictly linked to the work of others (i.e., it is not team-based assembly-line work).
• The work is conceptual or requires focus that cannot be “crammed” into rigid hours.
• Tasks are repetitive and the time required for them can be estimated.

Is “Unregulated” Time Truly Unregulated?

Absolutely not.

The fact that an employee works in a task-based system does not abolish working time standards. The employer must still plan the employee’s tasks in such a way that:

1. They can be completed within 8 hours a day and an average of 40 hours a week (or proportionally less for part-time).
2. The employee is guaranteed at least 11 hours of daily rest and 35 hours of weekly rest.
3. Vacations, sick leave, and other absences are taken into account.

Communication and agreement with the employee are key. A supervisor cannot simply assign tasks on a “manage it” basis. They must, at the very least, listen to the employee’s position and realistically assess whether the scope of tasks is feasible within standard working hours.

It is advisable to mutually define the scope of tasks and assess if they fit into an 8-hour window.

Failure to reach such an agreement means that, in the event of a dispute, the firm will have the burden of proof to show that it agreed on a scope of tasks and a realistic deadline with the employee.

What About Overtime?

Placing an employee in a task-based system does not automatically eliminate overtime.

Overtime will occur if:

• The supervisor assigns too many tasks that cannot be completed within the deadline while working 8 hours a day / 40 hours a week.
• The supervisor adds additional tasks to a previously agreed-upon scope without adjusting deadlines or priorities.

However, overtime will NOT occur if:

• The tasks assigned were objectively possible to complete within normal working hours, but the employee failed to do so due to low efficiency.
• Delays resulted from poor work organization on the part of the employee.

Although there is no strict obligation to maintain daily time sheets in a task-based system, it is often practical to do so for evidentiary purposes and to monitor the actual workload.