Beating the clock - Our second survey of how UK organisations are adapting to the Working Time Regulations 1998 coincides with the first anniversary of the Regulations coming into force; it has been undertaken in partnership between IRS Employment Trends and the Employers' Forum on EU Social Policy. We analyse responses from 100 small, medium and large organisations representing all major economic sectors. Main findings include: only 16% of organisations have made changes to rest periods in response to the Working Time Regulations, with areas covered including daily rest breaks, rest breaks in a 24-hour period and weekly rest breaks; a sizeable minority (36%) have introduced new paid holiday provisions - mainly for casual workers previously ineligible for paid holidays; only three out of 10 respondents have had to make major changes to existing working time recordkeeping systems to comply with the Regulations; around a third of organisations that recognise trade unions have established a collective agreement to modify rules on issues such as nightworking and rest breaks, and slightly more than one in 10 of those respondents that do not recognise unions have established a workforce agreement for the same purpose; and three in 10 organisations report that none of their employees have chosen to sign an opt-out from the 48-hour week, a further three in 10 report opt-out levels of between 1% and 10%. At the other end of the scale, one in 10 respondents says that between 80% and 100% of employees have signed an opt-out.