What about allowing for rest times? Clearly no one works flat out for the whole working day, and any assessment of workload has to recognise this. Work measurement does this precisely; workload assessment is less precise; often the final “should take” time allows for this by rounding up a time for a task. For example, if a task takes nine minutes, allow ten. If daily quantifiable work adds up to 90% of the working day the post might be reckoned as properly loaded. Tasks taking a longer time – 3 hours say – will probably include natural breaks.