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BOE-A-2026-10431 ·14 May 2026 ·Act High impact
Tax

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

The Cantabria Law 5/2026 modifies Article 42 of Law 9/2010, requiring companies with more than 10 employees to update their working time records in electronic format. A three-month period from entry into force is set to comply. Fines of up to 7,500 EUR per employee apply if not complied with (art. 42 and transitory provision 8).

In 3 key points

  1. Companies with more than 10 employees must update their shift records electronically (art. 42)
  2. A 3-month deadline applies to comply with the digitisation requirement (disp. transitoria 8)
  3. Fines of up to €7,500 per worker for non-compliance (disp. transitoria 8)

How it affects those involved

Companies with more than 10 employees must digitise their shift records within three months, facing fines of up to €7,500 per worker for non-compliance. Workers are not directly impacted, but their working hours will be subject to stricter administrative control. SMEs and large firms must review their record-keeping systems and establish internal audit processes (art. 42, transitional provision 8).

Lifecycle

2026-05-14PublishedPublished in the BOE
2026-08-04Into forceComes into force (disposicion final segunda)
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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