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Guide to Foreign Bank and Financial Accounts (FBAR) Q&A

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The Integrated Work Schedule System is suitable for employees who need to work continuously due to special working conditions or seasonal and natural conditions. The standard working hour system cannot be implemented and calculates working hours on a weekly, monthly, quarterly, yearly cycle.

Q:
Can an enterprise implement an Integrated Work Schedule System after directly agreeing with employees?
A:
Enterprises must apply to the labor administrative department in accordance with the relevant regulations, and the integrated work schedule system can be implemented only after approval.

Q:
Does the implementation of an integrated work schedule system eliminate the concept of overtime for employees?
A:
For enterprises implementing the integrated work schedule system, the actual working time on a specific day (or week) can exceed 8 hours (40 hours) in the comprehensive calculation period, but the total actual working time in the comprehensive calculation period should not exceed the total legal standard operating hours.

Q:
What are the total legal standard working hours in weekly, monthly, quarterly, and yearly cycles?
A:
Weekly working hours are 40 hours; monthly working hours are 166.64 hours; quarterly working hours are 500 hours; annual working hours are 2000 hours.

Q:
What are the benefits of implementing the integrated work schedule system for corporate cost savings?
A:
Enterprises that implement the comprehensive working hour system need to arrange for employees to work overtime due to production and operation needs, and the overtime wages shall be paid in accordance with the labor law for the parts that exceed the total legal standard working hours. The payment standard is not lower than the employee’s hourly wage standard 150% pay overtime wages. If the employee's working day happens to be a weekend, it is still a normal job and does not need to pay overtime wages. If the employee's working day happens to be a weekend, it is still a normal job and does not need to pay overtime wages. If the working day happens to be a statutory holiday, overtime wages must be paid at least 300% of the employee’s hourly wage.

Q:
Do companies that implement the integrated work schedule system have regulations on overtime hours?
A: In accordance with relevant regulations, the overtime hours of enterprises that implement the comprehensive working hour system shall not exceed 36 hours per month on average for extended working hours.

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