For example, if an employee arrives 30 minutes late, but works 30 minutes past the planned departure time, this would be considered an immaterial variation and need not be recorded.
If an employee arrives 30 minutes late, but works 30 minutes past the planned departure time, this would be considered an immaterial variation 
If an employee arrives 30 minutes late and doesn't work 30 minutes past the planned departure time, this would be considered an immaterial variation 