Temporary or periodical exceptions apply in cases where work has to be carried out outside normal hours to address the temporary necessities of an undertaking, and where the exact period at which such work has to be carried out cannot be foreseen. “Overtime” covers only additional hours that are worked in cases of temporary exceptions, which include –
(a) situations of accident, actual or threatened, force majeure, or urgent work to machinery or plant, but only so far as may be necessary to avoid serious interference with the ordinary working of the establishment;
(b) work that has to be carried out to prevent the loss of perishable goods or avoid endangering the technical results of the work;
(c) special work such as stocktaking and the preparation of balance sheets, settlement days, liquidations, and the balancing and closing of accounts;
(d) situations of abnormal pressure of work due to special circumstances, in so far as the employer cannot ordinarily be expected to resort to other measures.
----quoted from <Guide to International Labour Standards and Rights at Work concerning Young People> ILO, First published in 2017