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This theoretical scientific study explores the link between the implementation of a working time recording system in the home office and knowledge management, given that the goal of knowledge management is to create a culture of continuous learning and innovation within the employer, leading to increased efficiency and effectiveness. The main source of knowledge needed for the purposes of processing this study were scientific articles that were searched in the ScienceDirect, Google Scholar, Web of Science, Scopus and JSTOR databases. The material also includes selected legal regulations and court decisions. We thoroughly examined these sources and summarized the information found in the conclusion. Similarly, in the home office context, implementing a working time recording system can help with knowledge management in several ways, including increased visibility, improved organization …