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According to the legislation, each employer is obliged to keep records of the time of arrival, departure of employees, as well as the actual time worked. To maintain and record this information is intended "Journal of working hours."
A sample work log can be downloaded in Word format here.
However, keeping a paper journal is yesterday. You will not be able to quickly calculate the actually worked time, the time of delays. Make a selection for a specific employee, as well as clarify the reason for being late (maybe it was respectful). We ourselves faced this problem. Therefore, they added functionality to automatically generate such a magazine.