Hour of service

(24) Hour of service(i) In general. The term hour of service means each hour for which an employee is paid, or entitled to payment, for the performance of duties for the employer; and each hour for which an employee is paid, or entitled to payment by the employer for a period of time during which no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty or leave of absence (as defined in 29 CFR 2530.200b2(a)). For the rules for determining an employee's hours of service, see 54.4980H3.

Source

26 CFR § 54.4980H-1


Scoping language

None
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