VI. Hours of Service

C. Application of Hours of Service to Certain Employees

3. On-Call Hours

Commenters requested that “on-call” hours, for which an employee has been directed by the employer to remain available to work, not be treated as hours of service unless the employee is directed to perform services itunes lied downloaden. The commenters noted that a variety of compensation structures may apply to on-call hours. In some cases, employees are paid a reduced hourly wage for on-call hours download fritz box. In other cases, employees are not paid additional compensation for on-call hours but are required to remain on call periodically as a condition of employment youtube file herunterladen.

The Treasury Department and the IRS continue to consider additional rules for determining hours of service for purposes of section 4980H with respect to certain work arrangements, including on-call hours, or categories of employees whose hours of service are particularly challenging to identify or track or for whom the final regulations’ general rules for determining hours of service may present special difficulties whatsapp data. Until further guidance is issued, employers of employees who have on-call hours are required to use a reasonable method for crediting hours of service that is consistent with section 4980H spiele gratis herunterladen. It is not reasonable for an employer to fail to credit an employee with an hour of service for any on-call hour for which payment is made or due by the employer, for which the employee is required to remain on-call on the employer’s premises, or for which the employee’s activities while remaining on-call are subject to substantial restrictions that prevent the employee from using the time effectively for the employee’s own purposes download zedge tones.