Clock Changes: How to Record and Pay for a Night Shift

In Ukraine, clocks are changed under Cabinet of Ministers Resolution No. 509: at 04:00 on the last Sunday in October, clocks go back one hour. In 2026, this falls on October 25. If a store employee works from 22:00 to 06:00 without an unpaid break, the shift lasts 9 actual hours. The employer must include the repeated hour in time records and pay, and calculate the night premium for all night hours worked—at least 20% of the hourly tariff rate for each hour.

Whether the repeated hour counts as overtime depends on the work schedule in place. Under the usual daily timekeeping system, the employer checks whether the established length of the workday was exceeded. Under cumulative working-time accounting, the accountant determines overtime hours after the accounting period ends. Before the time change, the owner must coordinate the schedule, appoint someone responsible for tracking time, and tell employees when their shift will end. Martial law does not cancel night premiums or increased overtime pay.

When clocks change and who is affected

Clause 1 of Resolution No. 509 provides for two annual time changes: at 03:00 on the last Sunday in March, clocks go forward one hour; at 04:00 on the last Sunday in October, they go back one hour. In autumn, 03:00 follows 03:59, so the period from 03:00 to 04:00 occurs twice.

For a store that operates only during the day, the time change does not by itself add a working hour. Recalculation is needed for employees whose shifts cover the time change: staff at 24-hour locations, security guards, stockroom workers, and other employees on night schedules.

Plan work according to the resolution currently in force. A notice proposing the abolition of seasonal time changes does not change work schedules or pay rules.

How to calculate the actual length of a shift

The person responsible for the timesheet must count the time during which the employee actually performed work. In autumn, simply subtracting the start time from the end time gives the wrong result for a shift that spans the repeated hour.

Example: an employee starts work on October 24 at 22:00 and finishes on October 25 at 06:00. The employee works throughout this time, and the working arrangements allow meals during working time under a procedure established in accordance with Article 66 of the Labour Code of Ukraine (LCU).

If the employee had a genuine unpaid 30-minute break for rest and meals, working time would be 9 − 0.5 = 8.5 hours. Article 66 of the LCU allows employees to use such a break at their own discretion and leave the workplace. If the employee continues serving customers or performing other duties, this time cannot be deducted just because the schedule says “lunch.”

For a break or shift handover between 03:00 and 04:00, specify which occurrence of that time you mean: before or after the clock change. For example, the entry “break 03:10–03:40 after the clock change” gives the accountant unambiguous information.

What premium to pay for night hours

Under Article 54, Part 3 of the LCU, night hours run from 22:00 to 06:00. In this example, all 9 actual hours fall within night hours, including the repeated hour.

Article 108 of the LCU sets a night premium of at least 20% of the tariff rate or salary for each night hour. The accountant checks the rate set by the applicable general, industry, or regional agreements and collective agreement. If a higher rate applies to the employer, it must be used. If there is no collective agreement, the employer agrees on the terms and amount of the premium with the elected body of the primary trade union organization or a trade union representative who represents the majority of employees; if there is none, the employer agrees them with another body authorized by the workforce to represent its interests.

Example calculation: hourly tariff rate—UAH 100; night premium—20%; all 9 hours count toward the working-time norm under properly established cumulative accounting. Base pay is 9 × 100 = UAH 900. The night premium is 9 × 100 × 20% = UAH 180. Total pay for these hours is UAH 1,080 before deductions and excluding other accruals.

If the unpaid 30-minute break also fell during night hours, 8.5 night hours would be payable. Under the same assumptions, base pay would be UAH 850, the night premium UAH 170, and the total UAH 1,020.

For an employee on a monthly salary, the accountant determines the hourly rate under the established calculation procedure. A salary by itself does not exempt the employer from paying the night premium. Night and overtime premiums are also excluded from the amount used to ensure the minimum wage; Article 3-1 of the Law on Remuneration expressly provides for this.

When the repeated hour becomes overtime

Under the usual working-time accounting system

Article 62 of the LCU defines overtime as work beyond the established length of the workday. If the employer has set an eight-hour workday and instructs an employee to work nine hours, the excess must be assessed and documented under the overtime rules.

A clock change is not a separate ground for assigning overtime under Article 62. The owner should therefore arrange the shift handover in advance so the employee works the established duration. For example, an eight-hour shift starting at 22:00 with no unpaid break would end at 05:00 after the autumn clock change.

As a general rule, overtime is permitted only in exceptional cases specified by law. For example, if the next-shift employee does not show up and the work cannot be interrupted, the employer must immediately take steps to replace them. If a primary trade union organization has been established, the employer informs its elected body or trade union representative before overtime begins. In the cases specified in Article 62, Part 3, Clauses 1 and 2 of the LCU, notification may be given during the next working day.

Under cumulative working-time accounting

Cumulative accounting means that the employer compares the actual hours worked with the norm for a set period, such as a month. Article 61 of the LCU permits this where working conditions make it impossible to observe daily or weekly working hours. Introducing it requires agreement with the elected body of the primary trade union organization or a trade union representative.

With this system, a nine-hour shift does not automatically mean one overtime hour. The employer may include it in the schedule and keep total hours within the norm for the entire accounting period. The accountant must include the repeated hour in actual working time and determine any excess after the period ends.

Example: the calculated monthly norm for a particular employee is 160 hours. Including the repeated hour, the employee worked 161 hours. The excess is 161 − 160 = 1 hour. These figures are for illustration only; the accountant determines the norm for each employee based on their work schedule and the circumstances of the relevant period.

How to pay for a night hour that is also overtime

Under an hourly pay system, Article 106 of the LCU requires overtime to be paid at double the hourly rate. The night premium is paid in addition. Overtime pay cannot be replaced with time off.

Example: of nine night hours, eight are paid at the regular rate and one is properly classified as overtime. At a rate of UAH 100 and a night premium of 20%, the calculation is: 8 × 100 + 1 × 100 × 2 + 9 × 100 × 20% = UAH 1,180 before deductions. The double pay for the overtime hour here is UAH 200; the night premium for all nine hours is UAH 180.

Under a piece-rate system, the employer pays for the work performed at the established rates and adds 100% of the tariff rate for an employee of the corresponding qualification who is paid hourly for every overtime hour. This is a separate rule under Article 106, Part 2.

What to consider during martial law

For an ordinary store, the general working-time norm remains no more than 40 hours per week, subject to legally reduced norms for certain employees. Article 6 of Law No. 2136-IX permits the normal working-time norm to be increased to 60 hours per week only for employees working at critical infrastructure facilities. For employees at those facilities whose working hours are legally reduced, the limit is 40 hours per week. These rules for increasing the norm do not apply to minors. Such an increase requires an appropriate employer decision and a proportional increase in pay; martial law alone does not set a 60-hour workweek for a store.

During martial law, Article 54, Parts 1 and 2 of the LCU, concerning the reduction of night shifts and making their duration equal to that of day shifts, do not apply. The definition of night hours as 22:00 to 06:00 and the guarantee of increased pay remain in force.

The limits on overtime of four hours over two consecutive days and 120 hours per year are also temporarily suspended. The employer must continue to record each employee’s overtime hours, follow the rules for assigning such work, and pay for it under Article 106.

Check the rest period after a shift. Article 59 of the LCU requires the break between shifts to be at least twice the duration of the preceding shift, including the lunch break, and prohibits two consecutive shifts. Under this rule, a nine-hour shift with no lunch break requires at least 18 hours between shifts.

Who may be assigned night or overtime work

Before approving the schedule, the owner or HR officer checks the restrictions that apply to each employee. Where consent is required, it is advisable to obtain it in writing and keep it with the schedule documents.

• Employees under 18 may not be assigned night or overtime work—Article 192 of the LCU.
• During martial law, pregnant women and women with a child under one year old may not be assigned night work without their consent—Article 8, Part 1 of Law No. 2136-IX. This rule applies specifically to night work.
• Article 8, Part 1 of Law No. 2136-IX prohibits assigning persons with disabilities to night work during martial law without their consent if medical recommendations contraindicate such work. Before putting an employee on the night schedule, HR checks the medical recommendations and obtains the employee’s consent. Article 172 of the LCU also requires consent for night work from persons with disabilities for whom it is not medically contraindicated. For overtime work by persons with disabilities, Article 63 of the LCU requires both the employee’s consent and that the work comply with medical recommendations.
• Pregnant women and women with children under three may not be assigned overtime work. Employees studying at general secondary, vocational, professional pre-higher, or higher education institutions may not be assigned overtime on class days—Article 63 of the LCU.
• Women with children aged three to fourteen, or with a child with a disability, may be assigned overtime only with their consent. For persons with disabilities, the work must also comply with medical recommendations.

The guarantees in Articles 176 and 177 of the LCU also extend to the persons listed in Article 186-1, including, in particular, fathers raising children without a mother, guardians, and custodians. Consent to night work does not separately authorize overtime.

What documents to prepare and when

1. Before the night clock change, the owner approves or checks the schedule: employees, start and end times, actual shift duration, breaks, and handover of work. Employees must know that the stated end time is after the clock change.
2. Before work begins, HR or the owner checks the required consents and restrictions. If overtime is planned, the employer documents the grounds, the employees involved, and the duration, and follows the required assignment procedure.
3. After the shift, the person responsible for the timesheet records actual hours, night hours, and breaks. The entry includes an explanation about the repeated hour. An attendance log or shift handover document can help confirm when work began and ended.
4. Before calculating pay, the accountant checks the timesheet, schedule, rates, night premium, and overtime documents. Under cumulative accounting, the accountant determines any excess after the accounting period ends.
5. When paying wages, the employer informs the employee of the total amount, with a breakdown of accruals, the grounds and amounts of deductions, and the net amount payable—Article 110 of the LCU.

If the employer changes essential working conditions or pay terms during martial law, the employee must be notified no later than before those conditions take effect—Article 3, Part 2 of Law No. 2136-IX. Hours already worked or premiums already due cannot be reduced retroactively.

Wages must be paid at least twice a month, no more than 16 calendar days apart, and no later than seven days after the end of the period for which they were accrued. If a payday falls on a day off, pay the day before. The clock change does not affect these deadlines.

Under Article 10 of Law No. 2136-IX, the employer must take all possible measures to pay wages on time. To be released from liability for missing payment deadlines, the employer must prove the delay resulted from hostilities or other force majeure circumstances. If hostilities make timely payment impossible, the payment deadline may be deferred until the enterprise resumes operations. The obligation to pay wages remains.

Recording actual hours and hourly pay in Torgsoft

The paid option “Payroll and Staff Motivation” supports schedules for planned and actual time and hourly pay calculations. It works with Torgsoft-Ultra, Terminal, and Torgsoft-Online licenses starting from Torgsoft version 7.6.4 (DB 354); it is not available in Torgsoft-Start. The time-tracking method and corresponding pay type must be configured for the position.

In “Actual Hours Worked” mode, the person responsible can manually enter the number of hours worked and a comment. For the example shift, they enter 9 hours and explain the autumn clock change. The program marks the entry as manually changed; such entries are not overwritten by the automatic schedule-fill action. The “Hourly by Schedule” category calculates pay as the number of hours worked multiplied by the hourly rate.

The “Night Shift Work” setting allows work to be recorded as ending the next day. After the clock change, the person responsible checks the hours in the program against the actual shift duration and, if necessary, corrects the entry in “Actual Hours Worked” mode. The accountant separately checks the night premium, the legal grounds for overtime, and overtime pay. The name of a category in the program does not determine whether an hour is overtime under the law.

Penalties for incorrect pay

Article 265 of the LCU provides for a fine of two minimum monthly wages for each employee affected by a violation of minimum state guarantees on pay. For payments delayed by more than a month or not paid in full, the fine is three minimum monthly wages. The minimum wage in effect when the violation is detected is used for the calculation.

During martial law, Article 265 fines are not applied if the employer fully complies, within the prescribed period, with an order to remedy violations found during an unscheduled inspection. This is the condition in Article 16, Part 3 of Law No. 2136-IX. It does not cancel the obligation to recalculate and pay the wages due.

Separately, Article 41 of the Code of Ukraine on Administrative Offenses (CUAO) provides for administrative liability for officers and entrepreneurs who violate labor legislation, including by failing to pay wages in full. Before finalizing payroll, the accountant must compare actual time with the shift documents and make sure the repeated hour and night premium have been included.

Official sources

• Resolution of the Cabinet of Ministers of Ukraine No. 509 of May 13, 1996, “On the Procedure for Calculating Time in Ukraine”—Clause 1.
• Labour Code of Ukraine of December 10, 1971, No. 322-VIII—Articles 50, 51, 54, 57, 59, 61–63, 65, 66, 97, 106, 108, 110, 115, 172, 176, 177, 186-1, 192; Article 265, Part 2.
• Law of Ukraine No. 2136-IX of March 15, 2022, “On the Organization of Labor Relations under Martial Law”—Article 1, Part 3; Article 3, Part 2; Article 6, Parts 1–8; Articles 7, 8, and 10; Article 16, Part 3; Clause 3 of the Final Provisions.
• Law of Ukraine No. 108/95-VR of March 24, 1995, “On Remuneration”—Article 3-1, Part 2; Article 30, Part 2.
• Decree of the President of Ukraine No. 64/2022 of February 24, 2022, “On the Introduction of Martial Law in Ukraine”—Clause 1, as amended to extend the term by Decree No. 596/2026.
• Code of Ukraine on Administrative Offenses of December 7, 1984, No. 8073-X—Article 41, Parts 1 and 2.
• State Labor Service guidance on recording actual hours worked.
• State Labor Service guidance on overtime pay—application of Article 106 of the LCU.