Overtime: how to record it in the timesheet and how it is compensated

It was a busy week and a colleague stayed late. Is that overtime? How do you record it? How do you “pay” for it? The Romanian Labour Code is clear, but the answer starts with a rule many people mix up: overtime is measured per week, not per day.

Easy Timesheet

What overtime is

Work performed outside the normal weekly working time (40 hours, Article 112) is overtime (Article 120(1)). The reference is the week, not the day: if someone works 10 hours on Monday but only 6 on Friday and the week still totals 40, there is no overtime. With uneven hours or shifts, you still compare with the 40-hour weekly norm (see timesheets for shifts and uneven hours).

When you can ask for overtime

  • At the employer’s request. Employees may do overtime only when the employer asks (Article 121). The request should be clear; written is safer than verbal.
  • With the employee’s agreement. Overtime cannot be performed without it, except in cases of force majeure or urgent work to prevent accidents (Article 120(2)).
  • Within limits. The maximum legal working time, overtime included, is 48 hours a week; it can exceptionally be exceeded if the average over a 4-month reference period does not go above 48 (Article 114).
  • Not for minors. Young people under 18 cannot do overtime (Article 124).

How it is compensated

The law requires compensation, not “a favour”. The order is:

  1. Paid time off, granted within the following 90 calendar days after the overtime. The employee receives normal pay for the time off (Article 122(1)–(2)).
  2. A pay premium, if time off cannot be given in time. The premium is negotiated in the collective or individual employment contract and cannot be less than 75% of the base salary (Article 123).

There is another route: during periods of reduced activity, the employer may grant paid days off against which overtime performed over the following 12 months is offset (Article 122(3)).

What to record in the timesheet

The timesheet does not decide by itself what counts as overtime, but it is the evidence. Record:

  • the real start and end time, every day (Article 119);
  • the week’s total, not just the day’s;
  • hours above 40 in the week, as overtime, with the date and the reason;
  • how they were compensated: the date of the paid time off granted or the month the premium was paid.
Example: 44 hours in a week with a 40-hour norm means 4 hours of overtime, to be compensated within 90 days with 4 hours of paid time off or with a premium of at least 75%.
WeekMonTueWedThuFriTotalOvertime
Example9 h9 h9 h9 h8 h44 h4 h

If you want weekly totals without adding them by hand, a tool like Easy Timesheet calculates hours from the start and end time and shows you the totals; the excess over the norm is easy to spot in the monthly report.

Common mistakes

  • Off-the-books or “on trust” hours. Without a record, neither the compensation nor the refusal of an unjustified premium can be proven.
  • Counting per day. A 10-hour day does not automatically mean 2 hours of overtime.
  • Forgotten compensation. If you do not give time off within 90 days, you have to pay the premium; the hours do not disappear.
  • Going over the 48-hour limit. Overtime cannot exceed the legal limit, outside the exceptions.
  • No request. Hours an employee does “on their own initiative” are generally not overtime requested by the employer; clarify in writing.

Frequently asked questions

How much is the overtime premium?
It is negotiated in the collective or individual employment contract and cannot be less than 75% of the base salary (Article 123 of the Labour Code).
How soon must overtime be compensated with time off?
Within the following 90 calendar days after it is worked (Article 122). If that is not possible, it is paid with a premium.
Can the employer require overtime without my agreement?
No, except in cases of force majeure or urgent work to prevent accidents (Article 120(2)).
What is the maximum number of hours a week, overtime included?
48 hours a week, which can be exceeded if the average over 4 calendar months does not go above 48 (Article 114).
Note: the article explains the general rules in the Romanian Labour Code, in the version consulted in October 2026. Collective agreements, internal rules and activities with special rules can change the details: confirm with your accountant or an employment-law specialist.

Sources and further reading