Latest time for tefillin

What is the latest time to put on tefillin? Is it tzeit hakochavim?
(I’m often rushing off to work in the morning and sometimes don’t have time to put on tefillin. It sometimes I’ll also come home late from work…What should I do?)

Ideally the best is before shkia. Secondary would be till Tzeit Hakochavim. However I can’t imagine a scenario where you can’t find a minute to put on Teffillin and say the Brachos especially in USA where employers are required to allow people to take cigarette breaks in middle of the work day.

For the last statement is that a law? That employers are required to give cigarette breaks?

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I showed this to employer (it’s for the city) and they didn’t accept it. Is their other information that can be sent? Something from NYC especially?