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Working-hours records in a restaurant: what to record and how long to keep it

Guide5 min read

In short

  • The employer must record hours worked and pay given, per employee (Working Time Act, työaikalaki, 32 §).
  • Two models: regular hours plus additional-, overtime-, emergency- and Sunday-work hours with pay, or all hours plus overtime, emergency and Sunday hours with premiums (32 §).
  • Records are kept until the limitation period (kanneaika) ends (32 §): two years from the end of the calendar year in which the right to pay arose, while employment continues (40 §).
  • An employee may request a written statement of the entries about them (32 §).
  • The Act sets no technical method, so paper, a spreadsheet and software all qualify (tyosuojelu.fi).

What are working-hours records, and how do they differ from the shift roster?

The safety authority asks for your records. The roster is on file, but Friday's shift ran an hour over and it does not show. The roster shows the plan, the records what happened.

The employer must record the hours worked and the pay given for them, employee by employee.

Working Time Act 32 §

The duty is in 32 § of the Working Time Act (872/2019). The Act calls the roster työvuoroluettelo (shift schedule); daily use and the MaRa collective agreement (TES) say työvuorolista. Under 30 § it shows when regular time starts and ends and when breaks fall, and is kept until the 40 § limitation period ends unless the records contain the information.

What goes into the working-hours records?

Model 1 itemises regular hours plus additional-, overtime-, emergency- and Sunday-work hours with pay. Model 2 records all hours and, separately, overtime, emergency and Sunday hours with premiums (32 §). Model 2 does not name additional work. MaRa TES 18 § pays it differently from overtime, so payroll needs those hours separately in model 2 too.

Special cases in 32 §:

  • Flexible working time (joustotyöaika): only the regular hours the employee lists per pay period.
  • An agreement under 38 §: record the estimated additional, overtime and Sunday work per month.
  • Working-time bank (työaikapankki): record items saved and taken as time off.

How long are working-hours records kept?

Limitation period = minimum retention period

  • 2 ywhile employment continues, from the end of the calendar yearWorking Time Act 40 § 1
  • 2 yafter employment ends, from the end of employmentWorking Time Act 40 § 4
Records are kept to the end of the limitation period: two years from calendar-year end while employment continues, two years from its end after that.

Records are kept until the 40 § and 41 § limitation period ends (32 §). Section 41 concerns state civil servants, so 40 § governs here. Example: hours worked on 14.01.2026, employment continuing, are kept until 31.12.2028; if the employee leaves on 30.06.2026, until 30.06.2028 (derived from 40 §). Payroll voucher retention is not set by this Act; ask your accountant.

What may an employee, shop steward or authority ask for?

An employee may request a written statement of the entries about them. The safety authority and the shop steward (luottamusmies) or other employee representative get, on request, a copy of the records, of the agreements under 11, 13 and 36 §, of the averaging plan under 29 § and of the schedule under 30 § (32 §). Penalties are in Criminal Code chapter 47, section 2 (45 §).

Can the records be kept on paper, in Excel or in software?

Yes. Content is set by law, format is free (tyosuojelu.fi). In Excel, data must be retrievable per employee, for a statement or copy (32 §).

Per period:

  1. Record actual start and end times per employee, not only planned times.
  2. Give additional work, overtime and Sunday work their own columns.
  3. Put pay on the same row as hours, so rows match payroll.
  4. Save the roster and its changes, and note the reason for any deviation.

What do the records look like in a three-week period?

Regular working time in a three-week period (kolmiviikkoisjakso) is at most 112.5 hours (MaRa TES 7 § 1). Work beyond the rostered time up to 120 hours is additional work (lisätyö); above 120 hours it is overtime (ylityö) (MaRa TES 18 §). More: working-time articles.

Example. Full-time server, period 05.01.2026–25.01.2026, example wage €13.50/h. The roster has 15 shifts of 7.5 hours (112.5 hours), two on a Sunday (11.01. and 18.01.). Three weekday shifts are extended by two hours each with consent: 118.5 hours, under 120, so 6 hours are additional work, not overtime. It is paid at the basic hourly wage (MaRa TES 18 §), Sunday work at 100% more (MaRa TES 17 §).

The 118,5 hours of the example period

The example server
  • 0–112,5 h · Regular working time · basic hourly wage
  • 112,5–120 h · Additional work · basic hourly wage
  • 120–138 h · Overtime, first 18 hours · +50 %
  • 138–150 h · Overtime, following hours · +100 %
The 118,5 hours stay under 120, so 6 hours are additional work at the basic wage, not overtime (MaRa TES 18 §).
Entry (model 1)HoursPay
Regular working time112.5 h112.5 × €13.50 = €1,518.75
of which Sunday work15 hpremium 15 × €13.50 = €202.50
Additional work6 h6 × €13.50 = €81.00
Overtime0 h€0.00

Model 2 would record all 118.5 h, plus Sunday hours (15 h) with premium (€202.50) and overtime (0 h).

How Plana helps

In Plana, clock-in uses the restaurant's QR code, even offline, and breaks show on the roster. Working-hours records and every roster change are stored and exportable, ready for an inspection. A published shift changes only when the employee accepts, and each change is recorded. Data stays in the EU.

Pay calculation itemises additional work, overtime, and Sunday and evening supplements. Hours reach your accountant via Procountor export, with no hand copying. See the features or try it free of charge.

Frequently asked questions

Sources

  1. Working Time Act 872/2019, 32 §
  2. Working Time Act, 40 § and 30 §
  3. Occupational Safety and Health Administration
  4. MaRa TES 18 § and 17 §
  5. MaRa TES 7 § 1