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Work done "at home" or at a place other than the normal work site is work, and the time must be counted as work time for which you are paid. In addition, all time you spend performing work-related activities that the employer permits is work time, whether on your employer's premises or not, and whether "required" or not.
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This includes most " breaks" (if there are breaks), and "nonproductive" time (for example, time spent by a call center employee waiting for the phone to ring). With only a few exceptions, all time an employee is required to be at the premises of the employer is work time. Employers cannot "allow" you to work on your "own time." If your employer knows that you are doing work (or could have found out by looking), and lets you do it, your employer will be responsible for paying for your work time. This not only includes your regular "on-the-clock" work time, but also includes any "off-the-clock" time you spend performing job-related activities which benefit your employer. The basic principle guiding "work time" is that an employee must be paid for any time spent on activities that are controlled by and that benefit the employer. Workers are often confused about what activities are considered "work" for which they must be paid, as opposed to activities for which the employer has no legal obligation to pay the employee.