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The Cantabria Law 5/2026 repeals and modifies Article 5 of Law 2/2012, requiring companies with more than 10 employees to update their working time records in electronic format. This measure aims to improve labor transparency and control. The obligation takes effect upon entry into force, with a 3-month deadline to comply (art. 4).
For companies with more than 10 employees, it entails a mandatory digitisation of time records within a three-month period. Advisors must review existing records and guide clients through the transition. While workers face no direct changes, improved labour control may enhance safety and compliance. Regional authorities will gain greater oversight and traceability in labour registration.
The tax team reviews your specific situation.
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