When an unexplained absence is recorded in the timesheet — explanation from the State Labor Service
The State Labor Service clarified in which cases the mark "NZ" ("unexplained absence") is entered in the timesheet and which documents can serve as the basis for its application.
The agency reminded that maintaining an accurate record of working time usage is one of the employer’s duties.
According to Article 30 of the Law of Ukraine "On Remuneration of Labor," the employer is obliged to ensure an accurate record of the work performed by the employee.
Furthermore, by the order of the State Statistics Committee of Ukraine dated December 5, 2008, No. 489, the standard form No. P-5 "Timesheet for recording working time usage" was approved. This form provides the conditional mark "NZ" (code 28), which is used to record an employee’s unexplained absence.
If the employer does not have documentary confirmation of the employee’s absence, such as a sick leave certificate, summons, or other supporting documents, the timesheet should be marked with "NZ."
At the same time, current legislation does not contain an exhaustive list of documents required to make such a mark in the timesheet. In practice, confirmation may include a report or official note from the immediate supervisor of the structural unit about the employee’s absence, an act of absence from the workplace, documents confirming the employer’s attempts to clarify the reasons for the absence, such as letters or notifications, as well as a document obliging the employee to provide a written explanation regarding the reasons for the absence.
The State Labor Service emphasized that proper maintenance of the timesheet ensures accurate labor accounting, promotes compliance with labor legislation requirements, and protects the rights of both employees and employers.
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