GRADUATES and those on low incomes are being penalised by the government's maximum working week restrictions, a leading accountancy group has claimed.

Rules stating that the working week must not exceed 48 hours are crippling those who need to take a second job to make ends meet.

And it means that employees taking additional jobs will breach the Working Time Directive - a system that was introduced to protect their needs.

The claims were made by the Association of Chartered Certified Accountants which believes many employers, such as retailers and breweries, are increasingly reluctant to employ part time workers.

David Harvey, secretary to ACCA's Small Business Committee, said: "New graduates often enter employment at the bottom of the wage ladder and in order to pay their debts many take a second job. But since the directive was introduced last year, a company employing that graduate could be in trouble."

The Working Time Directive requires employers to ensure that employees' working conditions, hours and breaks are fully monitored, although individuals can voluntarily opt out.

The regulations are enforced by the Health and Safety Executive and Local Authorities with large penalties for non-compliance.

Companies unsure of the implications of the directive should contact the Department of Trade and Industry.

Converted for the new archive on 14 July 2000. Some images and formatting may have been lost in the conversion.