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BOE-A-2026-10430 ·14 May 2026 ·Act critical
Tax

Companies with over 10 employees: 3 months to update working time records or fines up to 7,500 EUR/employee

The Decree-Law 3/2026 repeals the additional provision 3 of Law 3/2023 and modifies several articles on working time records, setting a 3-month period for adaptation or fines of up to 7,500 EUR per employee (art. 4). This change requires companies with more than 10 employees to update their working time records digitally or face penalties.

In 2 key points

  1. Companies with more than 10 employees must update working hour records within 3 months (art. 4)
  2. Fines of up to EUR 7,500 per worker if not adapted in time (art. 4)

How it affects those involved

Companies with more than 10 employees must update their working hour records to a digital format within 3 months, otherwise they will face fines of up to EUR 7,500 per worker. Advisors and management firms must review existing records and advise their clients on compliance. Workers will not experience direct changes, but their working hours will be more transparent and monitored. Local authorities will be able to better supervise compliance.

Lifecycle

2026-05-14PublishedPublished in the BOE
2026-03-26Into forceComes into force (fecha_vigencia (indice oficial del BOE))
Official text Based on BOE data (boe.es). Information, not advice.

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This analysis is informational only and does not constitute legal advice or create a client-adviser relationship. BM Consulting.
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