Under what condition is a pilot entitled to a compensatory day off?

A pilot is entitled to a compensatory day off if they work after midnight into a day off. This provision is in place to ensure that pilots receive adequate rest and compensation for the additional demands placed on them when their work extends into their scheduled time off. Working past midnight can disrupt a pilot's rest schedule and can have significant implications on their fatigue levels, thus necessitating a compensatory day off to maintain safety standards and well-being.

The other options pertain to different circumstances that may affect a pilot's schedule or pay but do not specifically trigger the entitlement for a compensatory day off as outlined in regulatory practices. While delays and extended reporting times might impact a pilot's duty period, they do not establish a reason for guaranteed compensatory time off according to standard regulations.