If you look at [3], you'll see that it has been simplified and "manager" isn't required anymore - if you are flexible in your working hours and earn 120k+ (whic

If you look at [3], you'll see that it has been simplified and "manager" isn't required anymore - if you are flexible in your working hours and earn 120k+ (which isn't that much - if you work in tech or at a bank you'll likely earn more) the company can agree with you to not record working hours (there's still legal limits to how much you can work, of course) - this is relatively new, since 2016