1 According to the Working Hours Act (ArbZG), everything from the beginning to the end of work, minus rest periods, counts as working hours. Employees must take a break of at least 30 minutes after 6-8 hours of work. Different regulations apply to minors. Thus, the 30-minute break and other breaks are not part of working time. However, going to the toilet, taking a short break from computer screen work or sitting down count as working time, while smoking breaks do not. The latter are treated differently depending on the company or business: even though there is no right to be paid for these times, they are often tolerated. In contrast, set-up time is usually considered working time if it is unavoidable for the employee and is an essential part of his or her work performance. This may be the case, for example, when a mechanic prepares tools before starting a repair or when laboratory employees put on protective clothing before entering the laboratory.