Taking a nap, shopping, going to the gym or cooking during time that should be spent working can amount to working-time fraud when employees pretend to be working while doing something else, according to a report from Berlin.

A survey by market research institute Consumerfieldwork found that 13% of 1,000 German employees said they regularly failed to record their working hours accurately. Three-quarters said they had at some point taken care of a personal matter when they were supposed to be working.

Sascha Stowasser, director of The Institute for Applied Work Science (IFAA), said working-time fraud is not a minor offense and can have substantial economic consequences. Absences are costly for companies, he said.

The report raises questions about where poor work discipline ends and fraud begins, and what managers can do in response.

Sources: Handelsblatt.