Start with the reports you want and work backwards.
The minimal input unit is Activity, Duration, but if you use that minimum, you wind up with activities such as sri.attends.scrum.for.parisian.branch.of.client50.via.scype.from.home.to.discuss.installation.routine.of.zoom22, and your report code will have a lot of switch statements.
Presumably you will have at least one report with a name, an activity description, and a total time for a given time-period. If that's your only report, you can implement it as a four-field list: Worker (string), Task (string), Start (time), Duration (integer). If there's a report asking for all the activities ever allocated to a particular project, or one for all the time spent on activity-type X, or a report that allocates activities to particular clients, your design will benefit from more fields.
Perhaps you have a report that distinguishes installing.server.updates at the home office and installing.server.updates under active enemy gunfire in a warzone. If you have a "while.a.target" checkbox on your time-logging screen, that could be a real time-saver for your users.