Below you will find the most common labor-related questions regarding the Digital Work Card, along with their answers, as published by the scientific team of Taxheaven.
Which employees are covered by the digital work card system?
All employees under a dependent employment relationship who perform work in person at the employer’s premises are covered. This explicitly includes employees working under a secondment arrangement.
(37271/21-06-2024)
Where and how is the digital card registered?
The card is recorded upon first entry and final exit from the premises.
If an employee starts at Branch A and finishes at Branch B, the first registration is made at A (entry) and the second at B (exit).
(Α – 37271/21-06-2024)
How many “swipes” should there be per day?
Always an even number:
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0 swipes: when there is no physical presence (e.g. full-day telework, strike, absence, traveling salesperson).
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2 swipes: continuous schedule on-site (only first entry and final exit – intermediate swipes are ignored).
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4 swipes: split schedule (entry/exit for both parts of the shift).
(Γ – 26606/13-10-2025)
Who is responsible for recording the card and ensuring compliance?
Card registration is the employee’s obligation and cannot be performed by the employer (e.g. the employer cannot swipe the card on the employee’s behalf).
The employer, however, bears responsibility for the proper implementation of the system and adherence to the declared working schedule.
(37271/21-06-2024 – 26606/13-10-2025)
What is “Flexible Arrival” (up to 120 minutes) and how is it applied?
By explicit agreement between employer and employee (provable by any appropriate means), a margin of 0–120 minutes after the declared start time can be set.
Example: Schedule 09:00–17:00 with 30′ flexibility ⇒ arrival 09:00–09:30 and departure 17:00–17:30.
Arrival/registration before the declared start time (e.g. 08:30) is not allowed unless the schedule has been adjusted in advance (for fixed or variable shifts) before the employee starts work, provided the business uses the pre-declaration system.
Otherwise, a mismatch between declared hours and digital card registration is deemed non-compliance and may result in sanctions if detected by the Labor Inspectorate.
(Δ.1 – 37271/21-06-2024 – Γ.V.2 – 26606/13-10-2025)
If the company uses the post-declaration system, in which cases must it submit post-declared changes to working hours and/or overtime?
Let’s look at some examples:
a. Employee A works five days a week, with a 30-minute break during working hours and no flexible arrival.
Declared hours: 09:00–17:00.
On Tuesday, 9/7/2025, they arrived at 09:07 and left at 16:54.
Since this falls within the declared window, no schedule change exists → No post-declaration required.
b. Employee B, same schedule, arrived at 08:53 and left at 17:07.
Arrival before declared start time = change in hours → Post-declaration required for 09/07/2025.
c. Employee C, same schedule, arrived 08:13 and left 16:19.
Actual duration shorter and earlier than declared → Post-declaration required for 08:13–16:13 (8 hours work).
Extra 6 minutes = overwork (no declaration required).
d. Employee D has 60′ flexible arrival.
Arrived 09:53, left 18:00.
Within flexibility range → No post-declaration required.
e. Employee E also has 60′ flexibility.
Arrived 10:24, left 19:17.
Exceeds flexibility range → Post-declaration required for 10:24–18:24.
18:25–19:17 = overwork (not overtime), so no E8 form required.
f. Employee F, 60′ flexibility.
Arrived 10:24, left 20:17.
Exceeds both working hours and overwork → Post-declaration (10:24–18:24) + E8 Overtime Declaration for 19:25–20:17.
g. Employee G, 30′ break outside hours + 60′ flexibility.
Arrived 09:57, left 18:33.
6-minute difference = overwork → No declaration required.
h. Employee H, same arrangement.
Arrived 09:57, did not record exit.
This is an “orphan swipe” (missing exit record).
The employer cannot record on their behalf.
The system will assume the declared schedule.
If this happens more than three times per month, the Labor Inspectorate may initiate an inspection.
What if the employee forgets to record the card?
Up to 3 single swipes per month per employee (e.g. only entry or only exit) are tolerated.
The Labor Inspectorate issues a warning, not a fine.
(Δ.3α – 37271/21-06-2024 – 4α – 26606/13-10-2025)
What should the employer do in case of force majeure or technical failure (e.g. power, telecom, system, ERGANI connection)?
They must immediately notify the relevant Labor Inspectorate at the start and end of the incident on the same day, and later submit a retroactive declaration with the recorded data for the affected period (once possible).
Except in cases of force majeure, the start/end declaration must be sent within 15 minutes of the event.
What if an employee starts work at a client site before arriving at the company?
Example: Schedule 09:00–17:00. The salesperson begins at a client site and enters company premises at 12:00.
This deviation (starting work at 09:00 but registering at 12:00) is acceptable if justified by the nature of the job (sales) and the exit occurs within the scheduled hours.
If the digital card indicates work beyond declared hours, the Labor Inspectorate may verify compliance with labor law procedures.
(Δ – Example – 37271/21-06-2024)
Are intermediate swipes allowed during the same work period?
They can be made technically, but are ignored.
Only the first entry and final exit are considered (or both sets for split shifts).
(Δ – Swipe Rules – 37271/21-06-2024 – Γ – 26606/13-10-2025)
What happens if an employee records exit but continues working?
This constitutes a violation and is subject to penalties, just like working before recording entry.
(Δ – Rules/Penalties – 37271/21-06-2024)
Telework (full or partial day): what applies?
In full telework, the lack of card registration is justified.
On mixed days (e.g. morning telework, afternoon in office), the employee records only entry/exit for physical presence.
ERGANI allows multiple work-type entries on the same day.
(Δ.4.I – 37271/21-06-2024 – 26606/13-10-2025)
Mobile occupations (medical reps, traveling salespeople, technicians, drivers, etc.):
Because it is objectively difficult for these workers to register their digital cards wherever they are during the day, they are treated similarly to teleworkers.
Therefore, when they are constantly on the move and have no fixed work location, card registration is not required on those days.
Their declared daily working schedule in ERGANI is assumed as their working time, and the absence of card registration is justified and not penalized.
⚠️ However, when such workers are found working away from the company site, they must carry:
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a copy of their employment contract, and
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a copy of the staff list,
showing employer details, job title, and workplace — to justify the lack of card registration.
If, however, these employees have a fixed workplace outside company premises (e.g. shop-in-shop, leased workspace), they must register the card at that location.
(Δ.4.II – 37271/21-06-2024)
Wholesale/Retail & Vehicle Repairs – what applies to field salespeople, commercial agents, or workers visiting clients, warehouses, or distribution points?
On days when they do not start or end at company premises and work mainly off-site, no card registration is required — the declared schedule in ERGANI applies.
If they visit company premises, they must record entry and exit.
(26606/13-10-2025)