They help employees find important information about different workday requirements. This is the correct option.
The employees have to comply with certain requirements related to: 1) working hours: number of hours and place of work; 2) punctuality: what to do if they are late and how being late is punished ; and 3) breaks: duration of lunch break and other shorter breaks.
These options are not right:
-They describe a specific step-by-step procedure that employees must follow every day. ( The subheadings do not refer to steps organised in a chronological order. They refer to issues employees must comply with while working).
-They help employees find information about what will happen if an employee breaks the rules. ( This is detailed information within one of the items. It is not a subheading).
-They describe how employees should contact their supervisors if they are going to be late. ( The same as above).