What defines an hour of service?

An hour of service generally refers to each hour in which an employee is paid, or entitled to payment, for the performance of duties for the employer, and each hour for which an employee is paid, or entitled to payment, for a period of time during which no duties are performed due to vacation, holiday, illness, incapacity (including disability), layoff, jury duty, military duty or leave of absence.

This does not include any hour of service performed as a bona fide volunteer, as part of a Federal Work-Study Program or situations where compensation for services performed constitutes income from sources outside the United States.