Law 27.742, known as the Bases Law, stirred up the biggest labor hornet's nest in two decades. Among the least discussed but most practical changes for SMEs is the bank of hours. It is not a new invention (the UOM has had it in its CCT for years), but the scenario has enabled more sectors to discuss it in collective bargaining. And that is where the doubts arise: how to set it up, what to register, how far to stretch the compensation without falling into a burden of unpaid overtime.