Which of the following statements is true regarding shift swaps?

The statement regarding shift swaps that holds true is that they do not incur overtime. When employees participate in shift swaps, they are essentially exchanging their scheduled hours with each other without extending their total hours of work beyond their normal schedule. This means that if an employee works their regular shift hours as a replacement for another employee's shift, their total hours worked do not exceed the standard workweek threshold that would normally trigger overtime pay.

By managing shifts in this way, the organization avoids incurring additional labor costs associated with overtime, maintaining a more controlled budget and ensuring consistent staffing levels while adhering to labor regulations. Overtime pay typically comes into play when an employee works beyond the standard number of hours, which is not the case with properly managed shift swaps.

The other options are not accurate in this context. For instance, while shift swaps may involve two employees, it does not inherently limit swaps to just two, nor do they automatically lead to increased overtime pay. Approval from management can also vary by organization and is not universally required for shifts to be swapped among employees.