SUMMARY Time Study makes use of certain allowances in correcting observed times to standard times. One allowance, the 'fatigue' allowance of F.W. Taylor, allocates a certain period of the working day to rest on a basis of conditions of work. The allowance is now termed Compensating Rest (C.R.) Allowance and is given for a variety of psycho-physiological conditions of work. A study of women workers in light industry is reported which measures the time spent not working, in talking etc. From this study causal factors effecting time not working are considered and certain recommendations are made as to values for C.R. Allowances covering certain factors in the work situation. The method of study employed was that of ratio delay originated. by L.H.C. Tippett and some comment is made on its application.