Lack of time records is a risk that can be addressed

Many employers do not keep time records. Employers also often confuse records with systems for employees to record their own time. The lack of proper time records generates significant risks on the part of the employer. They can contribute to the obligation to pay for unjustifiably declared overtime. These risks can and should be addressed before the first claims arise.

This issue is discussed in more detail by attorney Przemysław Mazur in the pages of Dziennik Gazeta Prawna

Link to article.