20. The undertaking shall disclose:

Non-guaranteed hours employees: Non-guaranteed hours employees are employed by the undertaking without a guarantee of a minimum or fixed number of working hours. The employee may need to make themselves available for work as required, but the undertaking is not contractually obliged to offer the employee a minimum or fixed number of working hours per day, week, or month. Casual employees, employees with zero-hour contracts, and on-call employees are examples that fall under this category.

The definitions of employee groups such as permanent employees, temporary employees, non-guaranteed hours employees and full-time and part-time employees vary from country to country. Undertakings with employees in several countries follow the national laws of the respective countries when they collect data. These country-specific data are added up, without taking differences in the legal definitions into account.

Purely quantitative data, such as the number of employees with temporary contracts or part-time positions, are often not enough on their own to understand what they mean. A high share of such employment relationships could point to a lack of job security, but also to flexibility, if the arrangement was chosen voluntarily.

To make the data interpretable, the undertaking must provide background information. For example, it should explain the reasons for temporary employment contracts, such as when they are needed for seasonal or project-based activities, or when new employees first receive temporary contracts before they are offered permanent employment.

In addition, the undertaking should also explain why non-guaranteed working hours occur, in order to give a more complete picture.